ACIT 22(3), NAVI MUMBAI vs SANTOSH A. PATEKAR, MUMBAI

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SANJAY ARORA, AM & SHRI RAM LAL NEGI, JM

For Appellant: Shri K Mohandas

O R D E R Per Sanjay Arora, A. M.: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-33, Mumbai (‘CIT(A)’ for short) dated 24.12.2012, allowing the Assessee’s appeal contesting its assessment u/s.143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the assessment year (A.Y.) 2009-10 vide order dated 23.12.2011.

None appeared for and behalf of the assessee-respondent when the appeal was called out for hearing, despite service of notice of hearing, which the ld. Departmental Representative (DR) was also directed to serve separately. At the very outset, it was observed by the Bench that the tax effect of the Revenue’s appeal is below Rs.10 lacs,

ACIT 22(3), NAVI MUMBAI vs. SANTOSH A. PATEKAR, MUMBAI