ITO 16(3)(4), MUMBAI vs. MEGHKUMAR V SHAH, MUMBAI

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ITA 5094/MUM/2014Status: DisposedITAT Mumbai01 January 2016AY 2005-063 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 appeals filed by the Assessing Officers as not maintainable because the tax effect was below the prescribed monetary limit. The Departmental Representative also conceded this fact.

What were the facts?

The Assessing Officers filed multiple appeals for various assessment years. The tax effect in all these appeals was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether appeals filed by the Assessing Officers are 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

Heard together (8 matters)

I.T.A. No.5537/Mum/2014
I.T.A.No. 5708/Mum/2014
I.T.A. No. 5094/Mum/2014
I.T.A. No.2502/Mum/2015
I.T.A. No.2758/Mum/2015
I.T.A. No. 2682/Mum/2015
I.T.A. No.3623/Mum/2015
I.T.A. No. 3721/Mum/2015

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण “के” "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं पवन "सह,"याियक सद"य Before Shri Rajendra, A.M. and Shri Pawan Singh, J.M. आयकर अपील सं./I.T.A. No.5537/Mum/2014,िन धा"रण वष" वष" /Assessment Year: 2011-12 िन िनधा"रण िन धा"रण धा"रण वष" वष" ITO-13(1)(1) M/s. Prashant Enterprises Room No.419, 4th Floor, 1st Floor, Papd Chawl, Aayakar Bhavan, MK Road Vs. 201, Nagdevi Street Mumbai-400 020. Mumbai-400 003. PAN: AAAFP 2736 J आयकर अपील सं./I.T.A.No. 5708/Mum/2014,िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" DCIT-13(3) Mumbai-400 020. Mumbai-400 009. PAN: AABPG 4732 E आयकर अपील सं./I.T.A. No. 5094/Mum/2014, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2005-06 िनधा"रण िनधा"रण वष" वष" ITO-16(3)(4) Shri Meghkumar V. Shah Room No.201, Matru Mandir, 203, Anand Bhuvan, V.P. Road, Vs. Mumbai-400 007. Mumbai-400 004. PAN: ACAPS 6525 N आयकर अपील सं./I.T.A. No.2502/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2005-06 िनधा"रण िनधा"रण वष" वष" ACIT-25(1) Surjeet Singh Bagga-HUF 711, Pratyakshakar Bhavan E-501, Manish garden Society, Bandra (E) Manish Nagar, Andheri (W), Vs. Mumbai-400 051. Mumbai-400 053. PAN: AAAHS 0155 G आयकर अपील सं./I.T.A. No.2758/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2004-05 िनधा"रण िनधा"रण वष" वष" ITO-24(3)(2) Ms. Nikki Agarwal 515, Piramal Chambers C/o., M/s. Ravi & Dev Lalbaug Chartered Accountants, 601, A-Wing, Mumbai-400 012. Vs. Aurus Chambers, Behind Mahindra Towers, S.S. Amrutwar Marg, Worli, Mumbai-400 013. PAN:AEIPA 3109 A आयकर अपील सं./I.T.A. No. 2682/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" ITO-19(1)(2) Shri Babulal D. Mehta Room No.204, Matru Mandir 17/19, Kanti Bhavan Gr.Floor, 1st Parsiwala Lane Mumbai-400 007. Vs. Mumbai-400 004. PAN: AEEPM 0912 M आयकर अपील सं./I.T.A. No.3623/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" Income tax Officer-1(3) Vs. Priti Harshad Mehta

…2/-

ITA Nos.5537/M/14; +9 Kalyan, 1st Floor 201, Post Office, Brahman Ali, Mohan Plaza, Wayale nagar Madhuradan Building Khadakpada, Kalyan. Bhiwandi-421 302. PAN: AAYPM 8287 D आयकर अपील सं./I.T.A. No. 3721/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" Income tax Officer-31(1)(2) Avantika G. Patel Room No.703, C-11, Pratyakshakar 99, Pratibha Niwas, Road No.10, (E), Mumbai – 400 051. Mumbai-400 062. PAN: AAFPP 9015 M

िनधा"रण वष" वष" / Assessment Year: 2007-08 आयकर अपील सं./I.T.A. No.3722/Mum/2015, िनधा"रण िनधा"रण िनधा"रण वष" वष" Income tax Officer-31(1)(2) Avantika G. Patel Room No.703, C-11, Pratyakshakar 99, Pratibha Niwas, Road No.10, (E), Mumbai – 400 051. Mumbai-400 062. Mumbai – 400 PAN: AAFPP 9015 M

& आयकर अपील सं./I.T.A. No. 6902/Mum/2014, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" ITO-14(1)(1) Mumbai-400 021. Mumbai-400 004. PAN: AAIPH 2318 G (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by: Shri N. Sathya Moorthy Assessee by: None सुनवाई क" तारीख / Date of Hearing:31.12.2015 घोषणा क" तारीख / Date of Pronouncement: 01.01.2016 आयकर अिधिनयम अिधिनयम,1961 क" क" धा रा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धा धारा धा रारा 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 appeals were filed by the Assessing Officers (AO.s) raising various grounds of appeal for the assessment years mentioned above. The tax effect involved in all the above referred cases is 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. None appeared on behalf of the assessee, as stated earlier. The Departmental Representative (DR),on a query by the Bench,fairly conceded that the tax involved in all the above ten cases was ITA Nos.5537/M/14; +9 less than Rs.10.00 lacs. Considering these facts,we dismiss the appeals holding them as not maintainable.

As a result, appeal filed by the Assessing Officers stands dismissed. फलतः िनधा"रती अिधका"रय" "ारा दािखल क" गई अपील नामंजूर क" जाती ह". Order pronounced in the open court on 1st January, 2016. आदेश क" घोषणा खुले "यायालय म $दनांक 01 जनवरी, 2016 को क" गई । (पवन "सह / Pawan Singh) (राजे"" / RAJENDRA) "याियक सद"य / JUDICIAL MEMBER लेखा लेखा सद"य सद"य / ACCOUNTANT MEMBER लेखा लेखा सद"य सद"य मुंबई Mumbai; $दनांकDated : 01.01.2016. व.िन.स.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 “K ” Bench, ITAT, Mumbai /िवभागीय "ितिनिध, खंडपीठ,आ.अ."याया.मुंबई 6.Guard File/गाड" फाईल स"यािपत "ित //// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst.

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