DCIT TDS 1(1), MUMBAI vs. AMERICAN SCHOOL OF BOMBAY EDUCATION TRUST, MUMBAI

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ITA 2132/MUM/2014Status: DisposedITAT Mumbai07 April 2016AY 2010-111 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as not maintainable because the tax effect was below the prescribed monetary limit. The Departmental Representative also conceded to this fact.

What were the facts?

The Assessing Officer (AO) filed an appeal before the ITAT. During the hearing, it was noted that the tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether an appeal filed by the AO is maintainable when the tax effect is below the monetary limit prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अपीलीय अिधकरण अिधकरण," ए” खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी जोिग"दर "सह, "याियक सद"य एवं राजे"", लेखा सद"य Before S/ShJoginder Singh,Judicial Member & Rajendra,Accountant Member आयकर अपील सं./ITA/2132/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2010-11 िनधा"रण िनधा"रण वष" वष" DCIT TDS-1(1), M/s.American School of Bombay Charni Road,Mumbai-400 002. Education Trust,SF 2,G Block, Vs. Bandra Kurla Comples,Bandra(East) Mumbai-98 PAN: AAATT9038K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by: Ms.Radha K Narang Assessee by: Shri.Dhruv Rawani सुनवाई क" तारीख / Date of Hearing: 07.04.2016 घोषणा क" तारीख / Date of Pronouncement: 07.04.2016 आयकर अिध िनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिध अिधिनयम अिध िनयम िनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order u/s.254(1)of the Income-tax Act,1961(Act) खंडपीठ केकेकेके अनुसार अनुसार PER Bench- खंडपीठ खंडपीठ खंडपीठ अनुसार अनुसार The above appeal was filed by the Assessing Officer(AO).It was noticed that tax effect involved in the case under consideration was below the monetary limit,(Rs.10,00,000/-), prescribed by the Central Board of Direct Taxes(CBDT),vide its Circular No.21/2015 (F. No.279/Misc. 142/2007-ITJ (Pt.) dated 10th December, 2015. 2.During the course of hearing before us,the Departmental Representative (DR)fairly conceded that the tax involved in the appeal was less than Rs.10.00 lacs.Considering these facts,we dismiss the appeal holding it as not maintainable.

As a result,appeal filed by the Assessing Officer stands dismissed. फलतः िनधा"रती अिधकारी !ारा दािखल क" गई अपील नामंजूर क" जाती है. Order pronounced in the open court on 7th,April, 2016. आदेश क" घोषणा खुले "यायालय म# $दनांक 07 अ"ैल, 2016 को क" गई । जोिग"दर जोिग"दर "सह "सह /Joginder Singh) (राजे"" / RAJENDRA) जोिग"दर जोिग"दर "सह "सह "याियक सद"य / JUDICIAL MEMBER लेखा लेखा सद"य सद"य / ACCOUNTANT MEMBER लेखा लेखा सद"य सद"य मुंबई Mumbai; $दनांकDated :07.04.2016. Jv.Sr.PS. आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत 1.Appellant /अपीलाथ"

2.

Respondent /""यथ" 3.The concerned CIT(A)/संब( अपीलीय आयकर आयु+, 4.The concerned CIT /संब( आयकर आयु+ 5.DR “A ” Bench, ITAT, Mumbai /िवभागीय "ितिनिध, A खंडपीठ,आ.अ.अिध.मुंबई 6.Guard File/गाड" फाईल स"यािपत "ित //// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst.

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