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Income Tax Appellate Tribunal, MUMBAI BENCHES “A”, MUMBAI
Before: SHRI R.C.SHARMA (AM) & SHRI RAM LAL NEGI (JM)
This appeal has been filed by the revenue against order dated 05/03/2014 passed by the Ld CIT(A)-14, Mumbai for the assessment year 2011-12.
The revenue has challenged the impugned order on following effective grounds of appeal:-
(i) On the facts and circumstances of the case and in law, the CIT(A) failed to appreciate that the services provided by Search Light Movies is far beyond the mere supply of labour and the very nature of services rendered suggest that they are technical, as envisaged in the Explanation 2 to section 9(1)(vii) of the Act and ought to be subjected to TDS u/s 194J of the Act.
(ii). On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the interest u/s 201(1A) of the IT Act, 1961, as interest deletion is consequential to the quantum deletion for which further appeal has been recommended vide ground No.1.
At the outset, the Ld. Counsel for the assessee submitted that the tax effect in this case is below 10,00,000/- Hence, as per the CBDT Circular No. 21 of 2015, dated 10/12/2015, the present appeal is not maintainable.
The Ld. DR fairly admitted that the tax effect in department’s appeal is below 10 Lakhs, We find that the issue raised in appeal does not fall under any of the exceptions specified in para 8 of the Circular. Since, it has been specifically clarified in the Circular aforesaid that the instruction will apply retrospectively to all the pending appeals; the present appeal filed by the revenue is not maintainable. We, therefore, dismiss the same in limine.