ITO 21(3)(1), MUMBAI vs. ALISHER ISMAIL QURESHI, MUMBAI

IN THE INCOME TAX MUMBAI BENCH APPELATE TRIBUNAL "A", MUMBAI BEFORE SHRI RC SHARMA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.141/Mum/2013 (Assessment Year 2009-10) Roome-Tax Officer-21/31) Room No. 503, C-1l,5th Floor Pratyakshakar Bhavan, Bandra Kurla Complex Bandra (East), Mumbai -51 Vs. Appellant Alisher Ismail Qureshi Clo Imtiyas Ahmed & Co. IT_ B/2/1 Rahjat Consultant 259,lahirt Rartment; Rd, Mumbai 400070 PAN: AAHFAS277A Respondent Appellant by Respondent by Shri. AK Dhondial None Date of hearing Date of pronouncement 24/10/2016 24/01/2017 ORDER PER RAVISH SOOD, J.M: The captioned appeal filed by the Revenue year 2007-08 is directed pertaining to assessment against an order passed by 03/06/2014, which in turn, CIT(A)-26, Mumbai, dated arises out of an order passed by the Assessing t7" 2 ITA No.141/Mum/2013 (Assessment Year 2009-10) Officer under Sec: 271(1)(c) rw.s 274 of the Income Tax Act, 1961 (in short "the Act') dated. 28.03.2012. 2. At the very outset of the hearing of the appeal, it was submitted by the Ld. DR that as the tax effect involved in this appeal was less than Rs.1O.OO therefore Iac, the appeal was not maintainable The CBDT vide Circular No.21/2015, dated 10/12/2015 has revised the monetary limits for filing of appeals by the Department before the Income-tax appellate tribunal, retrospectively: Since the tax effect in dispute in the captioned appeal is stated to be below the monetary limit of Rs.10.00 lac specified in the CBDT Circular, dated 10/12/2015 (supra), the same is dismissed as not maintainable: 3. In the result; appeal of the Revenue is dismissed. Order pronounced in the open court on 24/01/2017 (R.C SHARMA) (RAVISH SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated- 24/01/2017 Copy_of_the_Order_fonwarded_to 1 The Appellant _ 2. The Respondent: 3 The CIT(A)-26 4. CIT 5. DR, ITAT, Mumbai 6. Guard file: BY ORDER, I[ll (Dy-/Asstt. Registrar) ITAT, Mumbai