DCIT 5(2), MUMBAI vs. MOBILE 2 WIN (I) P.LTD, MUMBAI

1 Mobile 2 Win (I) Pvt.Ltd. Assessment Year-2008-09 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा"रण वष" / Assessment Year:2012-13) DCIT-5(2) M/s. Mobile 2 Win (I) Pvt.Ltd. Room No.571, 5th Floor बनाम/ 705 Sagar Tech Plaza, A-Wing Aaykar Bhavan, M.K. Road Sakinaka Andheri Kurla Road Vs. Mumbai-400 020. Andheri (E), Mumbai-400 072. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCM 6165 C (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant by : Ms. Samatha Mullamudi-Ld.Sr.DR ""थ"कीओरसे/Respondent by : Shri Gaurav Darda-Ld. AR सुनवाईकीतारीख/ : 30/09/2019 Date of Hearing घोषणाकीतारीख / : 01/10/2019 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):- 1. Aforesaid appeal by revenue, for Assessment Year [AY] 2008-09 contest the order of Ld. Commissioner of Income-Tax (Appeals)-9, Mumbai, 2 Mobile 2 Win (I) Pvt.Ltd. Assessment Year-2008-09 [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-9/DCIT 5(2)/257/2010- 11 dated 19/04/2012 on certain grounds of appeal

2. The Ld. Authorised Representative for Assessee, at the outset, drew our attention to the fact that the tax effect of the quantum additions being contested by the revenue is below the threshold monetary limit of Rs.50 Lacs as prescribed by Central Board of Direct Taxes in its recently issued Circular No.17/2019 dated 08/08/2019 [F.No.279/Misc.142/2007-TTJ(Pt.) Government of India, Ministry of Finance, Department of Revenue] and therefore, the appeal is not maintainable. This recent circular further enhances the monetary limit fixed in earlier Circular No.3 of 2018 dated 11/07/2018 issued by CBDT as amended on 20/08/2018. The Ld. Departmental Representative is unable to point out any exceptions in the appeal as provided in para-10 of Circular no. 3 of 2018 dated 11/07/2018 or in any subsequent circular / instructions. The perusal of grounds of appeal, prima facie, establish that the tax effect of quantum addition being contested by the revenue is below Rs.50 Lacs.

3. We have gone through the circular and find that the tax effect in the appeal is below prescribed limit of Rs.50 Lacs and the assessee stood benefitted by the above circular issued by CBDT wherein the minimum monetary limit for filing the appeals before various appellate authorities have been fixed as under: - S. No. Appeals/ SLPs in Income-tax Monetary Limit (Rs.) matters 1 Before Appellate Tribunal 50.00,000 2 Before High Court 1,00.00,000 3 Mobile 2 Win (I) Pvt.Ltd. Assessment Year-2008-09 3 Before Supreme Court 2,00.00,000 The aforesaid limits, as per para 13 of the Circular no. 3 of 2018 dated 11/07/2018, applies to the pending appeals also. In view of the admitted position, we dismiss the appeal filed by the revenue.

4. At the same time, a liberty is granted to revenue to seek recall of the appeal, if at a later stage, it is found that the matter is covered by any exceptions provided in any of the circular or in case the tax effect of the additions in the appeal as agitated by revenue exceeds the prescribed monetary limit.

Order pronounced in the open court on 01st October,2019. (Saktijit Dey) (Manoj Kumar Aggarwal) "ाियक सद" / Judicial Member लेखा सद" / Accountant Member