DCIT 9(3)(1), MUMBAI vs. DUFLON INDUSTRIES PVT. LTD., MUMBAI

आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER

आयकर अपीऱ सं./I.T.A. No.3877/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

बिाम/ DCIT, Central CIR 7(1) M/s. Pan India Network R.No. 653, 6 t h Floor, Aayakar Ltd., Bhawan, M. K. Road, 135, Continental Building, v. Mumbai 400020 Dr. Annie Besant Road, Worli, Mumbai-400018 स्थायी ऱेखा सं./ PAN : AACCP2459H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Jay Bhansali

आयकर अपीऱ सं./I.T.A. No.3852/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ DCIT-10(2)(2) M/s. Metal Power R.No. 216-A, 2 nd Floor, Analytical (I) P. Ltd., Aayakar Bhawan, M.K. Road, B-48, Raj Industrial v. Mumbai 400020 Complex, Military Road, Marol, Andheri(E), Mumbai 400059 स्थायी ऱेखा सं./ PAN : AACCM4836D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Vijay Joshi

आयकर अपीऱ सं./I.T.A. No.4132/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

बिाम/ ACIT-24(1) Shri. Arvindsingh P. Room No. 604, Piramal Chandock, Chambers, Lalbaug, Parel, 45, Hotel Imperial Palace, v. Mumbai 400012 Telly Park Road, Andheri (E), Mumbai-400069 स्थायी ऱेखा सं./ PAN : AAAPC6904D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.4098/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

बिाम/ DCIT-14(3)(1) Pradep Nathalal Thakkar R.No. 455, 4 t h Floor, Aayakar Dattani, Bhawan, M.K. Road, Mumbai 403, B Wing, Krushal v. 400020 Towers, G.M. Road, Chembur, Mumbai 400089 स्थायी ऱेखा सं./ PAN : ACFPT2002F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.4064/Mum/2018 (नििाारण वर्ा / Assessment Year : 2010-11)

बिाम/ ACIT-19(3) M/s. Vishwashakti Matru Mandir, 2 n d Floor, Construction

R.No. 206, Tardeo Road, 7t h Khetwadi Lane, 10 Atul v. Mumbai 400007 Niwas building, 1s t Floor, No. 20/21, Mumbai 400024 स्थायी ऱेखा सं./ PAN : AACFV6900A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.4125/Mum/2018 (नििाारण वर्ा / Assessment Year : 2007-08)

बिाम/ ACIT-24(3) Mohd. Nisar Yunus Sheikh Room No. 413, 4 th Floor, B-301, Baba Sadan, Ratan Piramal Chambers, Lalbaug, Nagar, Four Bunglows, v. Parel, Mumbai 400012 Andheri(W), Mumbai 400053 स्थायी ऱेखा सं./ PAN : AAOPS7537G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.4063/Mum/2018 (नििाारण वर्ा / Assessment Year : 2011-12)

बिाम/ ACIT-19(3) Mr. S. Narendra, Matru Mandir, 2 n d Floor, FC-9011/9031, Bharat R.No. 206, Tardeo Road, Diamond Bourse, Bandra v. Mumbai 400051 Kurla Complex, Bandra(E), Mumbai 400051 स्थायी ऱेखा सं./ PAN : AAAFS2994P

(अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.3866/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

ITO-24(1)(4) बिाम/ M/s. Green Woods, Co-op. Room No. 607, HSG.Soc. Ltd., CST no. 6t h Floor, Piramal Chambers, 274, 281/1C, 282, M.V. v. Lalbaug, Parel, Mumbai Road, Andheri Kurla Road, 400012 Andheri (E), Mumbai 400093 स्थायी ऱेखा सं./ PAN : AAAAG8018P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Prakash Jhunjhunwala

आयकर अपीऱ सं./I.T.A. No.4215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2011-12)

बिाम/ DCIT-13(3)(1) M/s. Rishabraj Estate R.No. 229/219, 2 nd Floor, Developers Pvt. Ltd., Aayakar Bhawan, M.K. Road, 501, Raj Bhavan, Road no. v. Mumbai 400020 1/9, Doulat Nagar, Borivali(E), Mumbai 400066 स्थायी ऱेखा सं./ PAN : AAACS5700N (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR 4

Assessee by: None

आयकर अपीऱ सं./I.T.A. No.3913/Mum/2018 (नििाारण वर्ा / Assessment Year : 2011-12)

बिाम/ DCIT Central CIR-4(1) Shri. Virendra Kumar R.No. 1916/ 19 t h Floor, Air Singh, India Building, Nariman G-1, Thakur House, Ashok v. Point, Mumbai 400021 Nagar, Kandivali(E), Mumbai 400101 स्थायी ऱेखा सं./ PAN : AAEPS8168B (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.4101/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

ITO-24(2)(5) बिाम/ Shri. Murtuza Saufuddin Room No. 611, 6 th Floor, Thanawala, Piramal Chambers, Lalbaug, Ashok Tower, B-2, 1103 v. Parel, Mumbai 400012 Off Military Road, Marol, Andheri (E), Mumbai 400072 स्थायी ऱेखा सं./ PAN : AACPT0028P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.4300/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

DCIT-3(1)(1) बिाम/ M/s. ALD Automotive P. R.No. 607, 6 t h Floor, Aayakar Ltd., 13, Floor, Maker Bhawan, M.K. Road, Mumbai Chamber-IV, Nariman v. 400020 Point, Mumbai 400021 स्थायी ऱेखा सं./ PAN : AAFCA0924K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.4046/Mum/2018 (नििाारण वर्ा / Assessment Year : 2010-11)

ITO 31(2)(5) बिाम/ Shri. P. Ramsubra C-13, 1 st Floor, Manian, Pratyakshakar Bhavan, BKC 318/320, Sunbeam, 25-B, v. Bandra (E), Mumbai 400051 New Charni Road, Mumbai 400004 स्थायी ऱेखा सं./ PAN : AFSPM2745R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.3903 & 3904/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15)

बिाम/ ACIT-11(1)(2) M/s. Unifrax India Ltd., R.No. 1, Ground Floor, 503, Kailash Tower, Aayakar Bhavan, M.K Marg, Behind STC Colony, v. Mumbai 400020 Andheri (E), Mumbai 400069

स्थायी ऱेखा सं./ PAN : AAACO2313B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Bhadresh Doshi आयकर अपीऱ सं./I.T.A. No.3920 & 3921/Mum/2018 (नििाारण वर्ा / Assessment Year : 2008-09 & 2009-10)

बिाम/ DCIT Central CIR-8(2) Shri. Farooq Ali Khan, R.No. 658, 6 t h Floor, Aayakar No. 21, Benson A Cross Bhavan, M.K Marg, Mumbai Road, Benson Town Post, v. 400020 Bangalore-560046 स्थायी ऱेखा सं./ PAN : ABYPK7991D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.3983/Mum/2018 (नििाारण वर्ा / Assessment Year : 2012-13)

बिाम/ ACIT-24(2) Smt. Harsha H Shah, Room No. 413, Piramal 301, 308, 3 rd Floor, Chambers, Lalbaug, Parel, Bhagwati House,Veera v. Mumbai 400012 Desai Road, Andheri(W), Mumbai 400058 स्थायी ऱेखा सं./ PAN : ABHPS6795E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.3950/Mum/2018 (नििाारण वर्ा / Assessment Year : 2009-10)

JCIT (TDS) (OSD)-2(3), बिाम/ M/s. Tata Room No. 718, 7 th Floor, Communications Ltd., Smt. K.G. Mittal Ayurvedic Videsh Sanchar Bhavan, v. Hospital Building, Charni Mahatma Gandhi Road, Road (W), Mumbai 400002 Fort, Mumbai 400001 स्थायी ऱेखा सं./ PAN : AAACV2808C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Kaikobad Damania आयकर अपीऱ सं./I.T.A. No.7207/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14)

ACIT Range16(2) बिाम/ Shri. S. Ganesh, R.No 440, 4 t h Floor, Aayakar 10, 2 nd Floor, Fair Field, Bhawan, Mumbai 400020 JS Malani Road, v. Churchgate, Mumbai 400020 स्थायी ऱेखा सं./ PAN : AAGPS5047M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.429/Mum/2018 (नििाारण वर्ा / Assessment Year : 2012-13)

DCIT Central Cir. 6(3) बिाम/ M/s. Excel Crop Care Ltd. R.No. 1925/ 19 t h Floor, Air (Formerely known as West India Building, Nariman Coast Oxygen Ltd.) 184- v. Point, Mumbai 400021 187, Excel Estate, S.V. Road, Jogeshwari (W), Mumbai 400108 स्थायी ऱेखा सं./ PAN : AAACW3810D

(अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Kirit R. Kamdar (AR) आयकर अपीऱ सं./I.T.A. No.7206/Mum/2017 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ ACIT 16(2) Shri. Dipesh Sampat R. no. 440, 4th Mehta, Floor,Aayakar Bhavan, M.K Dhoop Chhaon, Plot no. v. Road, Mumbai 400020 201, Road no. 28, Shri Narsinh Mehta Marg, Bandra(W), Mumbai 400050 स्थायी ऱेखा सं./ PAN : AABPM1112E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7022 & 7024/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2012-13)

बिाम/ DCIT 4(3)(2) M/s. S Kumar Ltd., R. no. 649, 6 t h Floor,Aayakar 99, Niranjan, Ground Bhavan, M.K Road, Mumbai Floor, Marine Lines, v. 400020 Mumbai 400020

स्थायी ऱेखा सं./ PAN : AAACS0728A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.7154/Mum/2017

(नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ ITO 15(3)(4) M/s. S.M Aker 15B, Gound Floor,Aayakar Management Services P. Bhavan, M.K Road, Mumbai Ltd., C-19, 1s t Floor, v. 400020 Kantilal Maganlal Estate, Pannalal Compound, L.B.S Marg, Bhanup (W), Mumbai 400078 स्थायी ऱेखा सं./ PAN : AAMCS8388Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.7159/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14)

DCIT-3(3)(2) बिाम/ M/s. Tangent Electronics R.No. 609, 6 t h Floor,Aayakar Pvt. Ltd., 171, 17 t h Floor, Bhavan, M.K Road, Mumbai C Wing, Mittal Court, v. 400020 Nariman Point, Mumbai 400021 स्थायी ऱेखा सं./ PAN : AACCG2237L (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.3932/Mum/2018 (नििाारण वर्ा / Assessment Year : 2012-13)

बिाम/ DCIT-16(1) M/s. Entertainment R.No. 439, Aayakar Bhavan, Network (I) Ltd., M.K Road, Mumbai 400020 4t h Floor, A-Wing, Matulya v. Centre, Senapati Bapat 10

Marg, Lower Parel(W), Mumbai 400013 स्थायी ऱेखा सं./ PAN : AAACE7796G (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.7103/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11)

बिाम/ DCIT-8(1)(1) M/s. Raghuveer Urban R.No. 624, 6 t h Floor, Aayakar Construction P. Ltd., Bhavan, M.K Road, Mumbai Gate no. 2, Shree Ram v. 400020 Mills Premises, Ganpatrao Kdam Marg, Lower Parel(W), Mumbai 400013 स्थायी ऱेखा सं./ PAN : AADCR8737M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7078/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14)

बिाम/ ITO 3(3)(4) M/s. Winever Industrial R.No. 672, 6 t h Floor, Aayakar Enterprises P. Ltd., Bhavan, M.K Road, Mumbai B-106, B-Wing, 10 t h Floor, v. 400020 Mittal Tower, Nariman Point, Mumbai 400021 स्थायी ऱेखा सं./ PAN : AACCB6410E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None 11

आयकर अपीऱ सं./I.T.A. No.4273/Mum/2018 (नििाारण वर्ा / Assessment Year : 2009-10)

बिाम/ ITO 33(1)(3) Chetan B. Barawalia R. No. 707, 7 t h Floor, Flat no. 602, Nu Modern Building no. C-12, Soceity, Dhanukarwadi, v. Pratyakshakar Bhavan, BKC Capt. Sameer Bandra (E), Mumbai 400051 Chandrawarkar Lane, Kandivali (W) Mumbai 400067 स्थायी ऱेखा सं./ PAN : ACIPB2717K (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No. 7368/Mum/2017 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ DCIT 15(3)(2) M/s. Sievert India P. Ltd., R.No. 451, 4 t h Floor, Aayakar No.16 & 17, Plot no. 2, Bhavan, M.K Road, Mumbai Phase II, Sec-2, Nerul, v. 400020 Navi Mumbai 400706

स्थायी ऱेखा सं./ PAN : AAFCS3557G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No. 65/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

ACIT 25(3) बिाम/ M/s. S.S. Enterprises, R. No. 601, 6t h Floor, C-10, Ground Floor, Chandra Pratyakshakar Bhavan, BKC Villa, Nehru Road, Vile v. Bandra (E), Mumbai 400051 Parle (E), Mumbai 400057 12

स्थायी ऱेखा सं./ PAN : AADFS4279G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.206/Mum/2018 (नििाारण वर्ा / Assessment Year : 2007-08)

बिाम/ DCIT Cir-8(3)(1) Turnkey Electricals P. R.No. 615, 6 t h Floor, Aayakar Ltd. Plot No. 236/13, Bhavan, M.K Road, Mumbai Tekchand Niwas, Kewal v. 400020 Anand Soc., Opp. GTBN Station, Sion(E)(Mumbai 400022 स्थायी ऱेखा सं./ PAN : AAACT1459M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.218/Mum/2018 (नििाारण वर्ा / Assessment Year : 2008-09)

ACIT-20(2), बिाम/ M/s. Prakash K. Shah Room No. 217, 2 nd Floor, 26, 2 nd Floor, 234 Om Piramal Chambers, Lalbaug, Niwas, R.A Kidwai Road, v. Parel, Mumbai 400012 Wadala, Mumbai 400031

स्थायी ऱेखा सं./ PAN : AAKPS5648G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR 13

Assessee by: None आयकर अपीऱ सं./I.T.A. No.6956/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13)

बिाम/ DCIT Cir-3(2)(1) The Indian Express Ltd., R.No. 608, 6 t h Floor, Aayakar 2n d Floor, Express Tower, Bhavan, M.K Road, Mumbai Nariman Point, Mumbai v. 400020 400021

स्थायी ऱेखा सं./ PAN : AACCT1148F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.333/Mum/2018 (नििाारण वर्ा / Assessment Year : 2011-12)

बिाम/ DCIT-9(3)(1) M/s. Duflon Industries P. R.No. 215, 2 n d Floor, Ltd., Aayakar Bhavan, M.K Road, 3 Neel Dhara Apartment, v. Mumbai 400020 Gorund Floor, Sharadhanand Ext. Road,Vile Parle(E), Mumbai 400057 स्थायी ऱेखा सं./ PAN : AAACD1668G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7398/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14)

DCIT-3(3)(2) बिाम/ M/s. Videocon R.No. 609, 6 t h Floor, Aayakar Telecommunications Ltd., Bhavan, M.K Road, Mumbai 171-C, 17 t h Floor, C-Wing, v. 400020 Mittal Court, Nariman Point, Mumbai 400021 स्थायी ऱेखा सं./ PAN : AACCD6756F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7349/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) ITO 16(2)-3 बिाम/ M/s. C.C. Chokshi & Co., R.No. 441, 4 t h Floor, Aayakar Mafatlal House, 6 t h Floor, Bhavan, M.K Road, Mumbai Backbay Reclamation, v. 400020 Mumbai 400020

स्थायी ऱेखा सं./ PAN : AAAFC0866E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Ninad Patade आयकर अपीऱ सं./I.T.A. No.7297/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10)

बिाम/ ACIT 16(2) Economic Law Practice R.No. 440, 4 t h Floor, Aayakar 1001-1003-A, Dalamal Bhavan, M.K Road, Mumbai Tower, Nariman Point, v. 400020 Mumbai 400021

स्थायी ऱेखा सं./ PAN : AAGPS5047M

(अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7356/Mum/2017 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ ITO 25(1)(5) Tejas S. Parikh (HUF) C-10, 406, 4t h Floor, BKC 302, Rajyog Bldg., Old Complex, Mumbai 400051 Nagardas Road, Andheri v. (E), Mumbai 400069 स्थायी ऱेखा सं./ PAN : AACHT4070P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.09/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

ITO (IT) 1(2)(1) बिाम/ Mihir Sudhir Bhatia R.No. 118, 1 st Floor, Scindia 2310, Hidden Valley House, N.M Road, Ballard Drive, Santa Rosa, USA v. Estate, Mumbai 400038

स्थायी ऱेखा सं./ PAN : BJUPB8879G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.6922/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14)

DCIT-6(3)(1) बिाम/ M/s. India Fashions Ltd., R.No. 506, 5 t h Floor, Aayakar 369, A-2, Shah And Nahar Bhavan, M.K Road, Mumbai Industrial Estate, Lower v. 400020 Parel(W), Mumbai 400013

स्थायी ऱेखा सं./ PAN : AABCI4292A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Mahesh O. Rajora आयकर अपीऱ सं./I.T.A. No.69/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14)

बिाम/ ITO (IT) 2(1)(1) Shri Aman Ashwinbhai R.No. 1724/ 17 t h Floor, Air Desai, Plot no. 353/B-10, India Building, Nariman Block No. 4, Vrindavan v. Point, Mumbai 400021 Society, 2 nd Floor, Vallabhbaug Extension Road, Opp. Sai Mandir, Mumbai 400077 स्थायी ऱेखा सं./ PAN : AFIPD9634A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.508/Mum/2018 (नििाारण वर्ा / Assessment Year : 2010-11)

बिाम/ DCIT CC 7(3) Smt. Shashi Agarwal, R.No. 655, Aayakar Bhavan, 201, Ugani, 9 t h Road, M.K Road, New Marine JVPD Scheme, Juhu, v. Lines,Mumbai 400020 Andheri (W) Mumbai 400058 स्थायी ऱेखा सं./ PAN : AAWPA9455B

(अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri Jigar Mehta आयकर अपीऱ सं./I.T.A. No. 571/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ ITO (IT) 3(1)(1) Smt. Mridula Jha, R.No. 1628, Air India India Bulls Finance Building, Nariman Point, Centre, Tower-3,27 th -32 n d v. Mumbai 400021 Floor, Senapati Bapat Marg, Elphistone Road, Mumbai 400013 स्थायी ऱेखा सं./ PAN :ADMPJ2926R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.6908 to 6910/Mum/2017 (नििाारण वर्ा / Assessment Year : 2008-09, 2009-10 & 2011-12)

बिाम/ ACIT Central Circle 1 M/s. Valuable R. No. 10, A-Wing, 6 t h Floor, Technologies P. Ltd., Ashar IT Park, Road no. 16- 53/1, Media Info Tech v. Z, Wagle Industrial Estate, Park, Road no.7, Andheri Thane(W),Thane, (E), Mumbai 400069 Maharashtra

स्थायी ऱेखा सं./ PAN :AACCV2732P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Rakesh Joshi

आयकर अपीऱ सं./I.T.A. No.584/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

DCIT Central Circle 8(1) बिाम/ M/s. Kamal Malik R.No. 656, 6 t h Floor, Aayakar 5B, Dolphin Apt., Pilot Bhavan, M.K Road, Mumbai Bunder Road, Colaba, v. 400020 Mumbai 400005

स्थायी ऱेखा सं./ PAN :ABLPM8428Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.7113/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12)

बिाम/ ITO Ward 8(1)(3) Nayant Maneklal Savani R.No. 662, 6 t h Floor, Aayakar 3rd Floor, Broadway Bhavan, M.K Road, New Cenre, Dr. Ambedkar v. Marines Lines, Mumbai Road, Dadar T.T, Mumbai 400020 400014 स्थायी ऱेखा सं./ PAN :AABPS9346J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Vipul K. Mody आयकर अपीऱ सं./I.T.A. No.432/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ DCIT Central CIR-6(4) Shri. Virendra Jain, R.No. 1925/ 19 t h Floor, Air 82, Makes Chamber-III, India Building, Nariman Nariman Point, Mumbai v. Point, Mumbai 400021 400021

स्थायी ऱेखा सं./ PAN :AABPJ1882E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Dharmendra Singh आयकर अपीऱ सं./I.T.A. No.7402/Mum/2017 (नििाारण वर्ा / Assessment Year : 2014-15)

बिाम/ ITO- 2(2)(2) M/s. Laguna Developers R.No. 549, 5th Floor, P. Ltd., Aayakar Bhavan, M.K Road, 1sr Floor, Dubash House, v. Mumbai 400020 15, J N Heradia Marg, Ballard Estate, Mumbai- 400038 स्थायी ऱेखा सं./ PAN :AABCL0945M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None आयकर अपीऱ सं./I.T.A. No.163/Mum/2018 (नििाारण वर्ा / Assessment Year : 2012-13)

DCIT Central Circle 3(3) बिाम/ M/s. Ashapura Minechem R.No. 1923/ 19 t h Floor, Air Ltd., India Building, Nariman 3rd Floor, Jeevan Udog v. Point, Mumbai 400021 Bldg, D.N Road, Fort, Mumbai 400001 स्थायी ऱेखा सं./ PAN :AAACA0957F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: None

आयकर अपीऱ सं./I.T.A. No.7007/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13)

DCIT 10(2)(2) बिाम/ M/s. Manas Properties P. R.No. 216-A, Aayakar Ltd., Bhavan, M.K Road, Mumbai 10t h Floor, Dev Plaza, S.V. v. 400020 Road, Andheri(W), Mumbai 400058 स्थायी ऱेखा सं./ PAN :AAECM2637C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri Hitesh Jain सुनवाई की तारीख /Date of Hearing : 10.08.2018 घोषणा की तारीख /Date of Pronouncement : 10.08.2018 आदेश / O R D E R PER Bench: These fifty four appeals filed by the Revenue are disposed of because the tax effect in each of these fifty four appeals is less than Rs. 20 lacs as per CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India. 2. The CBDT Circular No. 3/2018 is applicable to these fifty four appeals and these appeals filed by the Revenue are not maintainable in terms of CBDT circular no 3/2018 dated 11.07.2018 . The said CBDT circular dated 11.07.2018 is reproduced as hereunder:- Circular No. 3/2018 F No 279/Misc. 142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 11th July, 2018 Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court- measures for reducing litigation-Reg. 21

Reference is invited to Board's Circular No. 21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court were specified. 2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax Appellate Tribunal and High Courts and SLPs/ appeals before Supreme Court keeping in view the monetary limits and conditions specified below. 3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: Monetary Limit (Rs.) S. No. Appeals/ SLPs in Income-tax matters 1, Before Appellate Tribunal 20,00,000 2. 50,00,000 Before High Court 3. Before Supreme Court 1,00,00,000

It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 4. For this purpose, ‘tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (hereinafter referred to as 'disputed issues'). Further, 'tax effect’ shall be tax including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against. 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeals shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which tax effect exceeds the monetary limit prescribed. In case where a composite order/ judgement involves more than one asscssee, each assessee shall be dealt with separately. 6. Further, where income is computed under the provisions of section 115JB or section 115JC, for the purposes of determination of 'tax effect', tax on the total income assessed shall be computed as per the following formula- (A — B) + (C — D)

where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 115JC was reduced by the amount of disputed issues under the said provisions: However, where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under item D. 7. In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Pr. Commissioner of Income-tax/ Commissioner of Income Tax shall specifically record that "even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this Circular". Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues. The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits. 8. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value and also bring to the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under : "(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case."

9 As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr.CsIT/ CsIT must be maintained in a systemic manner for easy retrieval. 10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts. 23

The ld. DR submitted that as per the CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, no appeal shall be filed by the Revenue in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3 of the circular

Para 3 of the Circular No. 3/2018

S No. Appeals in Income tax matters Monetary Limit (in Rs) 1 Before Appellate Tribunal 20,00,000/- 2 Before High Court 50,00,000/- 3 Before Supreme Court 10,000,000/-

In the said circular vide para 13, it is stipulated that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Hon’ble High Courts/Tribunals. Thus, it is stipulated that pending appeals below the specified tax limits may be withdrawn/not pressed. The learned DR agreed that tax effect in each of these fifty four Revenue’s appeals is below Rs. 20 lacs and stated that liberty should be given to Revenue that if at any stage if it is found that due to reasons and conditions stipulated in the said circular, the department intended to contest appeal it should be permitted to file Miscellaneous application for recall of the order of the tribunal disposing of this appeal due to low tax effect.

file miscellaneous application(s) praying for recall of the relevant order. We order accordingly.

Order pronounced in the open court on 10.08.2018. आदेश की घोषणा खुऱे न्यायाऱय में ददनांकः 10-08-2018 को की गई ।

Sd/- Sd/- (JOGINDER SINGH) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai, dated: 10.08.2018 Nishant Verma Sr. Private Secretary

copy to… 1. The appellant 2. The Respondent 3. The CIT(A) – Concerned, Mumbai 4. The CIT- Concerned, Mumbai 5. The DR Bench, 6. Master File // Tue copy// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI