ITO 25(3)(3), MUMBAI vs. PANCHSHEEL DEVELOPERS, MUMBAI

आयकर अपीलीय अिधकरण,” के” खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL, MUMBAI-K,BENCH सव"ी राजे"",लेखा सद"य एवं पवन "सह , "याियक सद"य Before S/Shri.Rajendra,Accountant Member and Pawan Singh,Judicial Member आयकर अपील सं./ ITA/6635/Mum/2014,िनधा"रण वष"/Assessment Year :2010-11 Income tax Officer -18(3)(3) M/s. Mahapalika Kshetra Piramal Chamber, Room No.211, Madhyamik Shikshak Sahakari Pat Parel, Mumbai-400 012. Vs Sanstha Maruadit 201/201, Anish Tower, Senapati Bapat Marg, Matunga(W),Mumbai-400 016. PAN:AAAAM 1865 G (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/7250/Mum/2014,िनधा"रण वष"/Assessment Year :2010-11 DCIT-30(2), Room No.601, C-13, M/s. K.M. Gajjar (HUF) 6th Floor, BKC Bandra (E) Spec House, Ramchandra Lane, Mumbai-400 051. Vs Extn. Road, Malad(W) Mumbai-400 064. PAN:AADHK 2290 M (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/1891/Mum/2015,िनधा"रण वष"/Assessment Year :2004-05 DCIT, Central Circle-2(2),Room Mumbai-400 020. Girgaum,Mumbai-400 006. PAN:AAGPG 0135 L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/6955/Mum/2014,िनधा"रण वष"/Assessment Year :2010-11 Income tax Officer -25(3)(3) M/s. Panchsheel Developers Room No.304, 3rd Floor, B-903,, Videocon Tower, Bldg.No.C-11,Pratyakshakar Vs Thakur Complex Bhavan, BKC Complex, Bandra (E), Kandivili (E),Mumbai-400 101. Mumbai-400 051. PAN:AAKFP 1623 L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/4480/Mum/2015,िनधा"रण वष"/Assessment Year :2009-10 DCIT, Central Circle-6(4), Welldone Real Estate Ltd. Room No.32(1), 82, Maker Chamber III, Mumbai-400 020. Vs Nariman Point, Mumbai-400 021. PAN:AAACW6277G (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/4096/Mum/2015, िनधा"रण वष"/Assessment Year :2011-12 ITO-20(2)(3), Room No. 210, Karan Rajendrakumar Shah 2nd Floor, Piramal Chambers, Prop. M/s. Ravechi Agro Prdouct Lalbaug, Parel, Mumai-400 012 Vs & M/s. Impact Entertainment, Flat No. 301, plot No. 575-A, Orient, Jam-e-Jamshed Road,

6635/14; 7250/14; 1891/15; 6955/14; 4480/15; 4096/15; 1892/15; 4100/15; 4102/15 & 4268/15

Matunga, Mumbai-400 019. PAN: BCNPS7477R (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/1892/Mum/2015,िनधा"रण वष"/Assessment Year :2004-05 DCIT, CC-2(2), Room No.804, Smt. Beena Bhavesh Gala 8th Floor, Old CGO Annexe Bldg., Room No. 1, 1st Floor, Central M. K. Road, Mumbai-400 020. Vs Building 23, Chowpatty Sea Face Girgaum, Mumbai-400 006. PAN:AERPG0071L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/4100/Mum/2015,िनधा"रण वष"/Assessment Year :2011-12 DCIT-1(1)(2), 579, M/s. FGP Ltd., Aayakar Bhawan, M. K. Road, Commercial Union House, Mumbai-400 020 Vs 9, Wallace Street, Fort, Mumbai-400 001 Mumbai-400 064. PAN:AAACF1671M (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/4102/Mum/2015,िनधा"रण वष"/Assessment Year :2007-08 ITO, W-1(1)(2), Dangat Media Pvt. Ltd. 1st Floor, Dangat Sadan, 534/579, Aayakar Bhawan, M. K. Road, Mumbai-400 020 Vs 63, Modi Street, Fort, Mumbai-400 001 PAN:AACCD 2611 F (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./ ITA/4268/Mum/2015,िनधा"रण वष"/Assessment Year :2009-10 ACIT-31(1), Shri Babubhai K. Rathod, R. No. 701, C-11, 7th Floor, BKC, Prop. M/s. Gayatri Fabricators, Bandra (E), Mumbai-400 051 Vs 39, Kohinoor Industrial Estate, Near Express Highway, Goregaon East, Mumbai-400 063 PAN:AADPR 5995 A (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee by : None िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue by : Shri N. Sathya Moorthy सुनवाई सुनवाई क" क" तारीख तारीख / Date of Hearing : 28-12- 2015 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date of Pronouncement : 01-01-2016 2

6635/14; 7250/14; 1891/15; 6955/14; 4480/15; 4096/15; 1892/15; 4100/15; 4102/15 & 4268/15

आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम 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 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 Represetative (DR)on a query by the Bench fairly conceded that the tax involved in all the above ten cases/ was 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,&दनांक/Date : 01.01.2016 Jv.Sr.PS. आदेश क" क" "ित िलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क" क" "ित "ितिलिप "ित िलिप िलिप 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 “ ” Bench, ITAT, Mumbai /िवभागीय )ितिनिध, K खंडपीठ,आ.अ."याया.मुंबई 6.Guard File/गाड" फाईल स*यािपत )ित //// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst.