ITO, WARD-2(2), KALYAN, KALYAN vs. HARESHKUMAR JETHANAND TIKMANI, ULHASNAGAR
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IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, MUMBAI
BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER
I.T.A. No.4846/Mum/2024
Assessment Year: 2013-14
I.T.A. No. 4845/Mum/2024
Assessment Year: 2014-15
&
I.T.A. No. 4842/Mum/2024
Assessment Year: 2016-17
ITO, Ward-2(2), Kalyan
Vs
HareshkumarJethanandTikmani,
Ulhasnagar
Flant No. 305, Hardwar Apartment
Link Road
Ulhasnagar
Maharashtra - 421002
[PAN: AEAPT4001N]
अपीलाथ/ (Appellant)
त् यथ/ (Respondent)
Assessee by :
Ms. Manisha Ghind, A/R
Revenue by :
Shri Virabhadra Mahajan, Sr. D/R
सुनवाईकीतारीख/Date of Hearing : 23/12/2024
घोषणाकीतारीख/Date of Pronouncement: 01/01/2025
आदेश/O R D E R
PER SANDEEP GOSAIN, AM:
The captioned appeals by the revenue are preferred against the separate but identical order ated 18/06/2024 & 26/07/2024 passed by NFAC, Delhi pertaining to AYs2013-14, 2014-15 & 2016-17, respectively.
At the outset, I find that the tax effect in the captioned appeals are less than Rs. 60 Lakhs and, therefore, these appeals have to be dismissed in light of the CBDT Circular No. 09/2024,dated 17th September, 2024. 4. However, if the AO finds that the impugned appeals by the revenue are covered under the exemptions given in the CBDT Circular
(supra), the AO may law. For the moment,
5. In the result, ap
Order pronounced
Mumbai, Dated 01/01/202
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
आदेशकीितिलिपअेिषत/Copy of th
1. अपीलाथ/ The Appellant
2. थ/ The Respondent
3. संबंिधतआयकरआयु!/ Co
4. आयकरआयु!
)
अपील
(
/
5. िवभागीयितिनिध ,आयकरअ
6. गाड%फाई/Guard file.
I.T.A. No.
I.T.A. No.
I.T.A. No.
2
y approach the Tribunal as per the p
, the appeals are dismissed.
ppeals of the revenue are dismissed.
d in the Court on 01st January, 2025 at (SANDEEP GOSAIN)
JUDICIAL MEMBER
25
he Order forwarded to :
oncerned Pr. CIT
/ The CIT(A)-
अपीलीयअिधकरण,मुंबई/DR,ITAT, Mumbai,
आदे
आय
4846/Mum/2024
4845/Mum/2024
&
4842/Mum/2024
provisions of Mumbai.
देशानुसार/ BY ORDER,