DCIT 6(3), MUMBAI vs. BINAYAK TEK PROCESSORS LTD, MUMBAI

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ITA 2368/MUM/2015Status: DisposedITAT Mumbai01 January 2016AY 2011-123 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. The appeals were held to be not maintainable due to the low tax effect.

What were the facts?

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

What were the issues?

Whether appeals with a tax effect below the prescribed monetary limit are maintainable before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Heard together (7 matters)

I.T.A. No.2368/Mum/2015
I.T.A.No. 2355/Mum/2015
I.T.A. No. 1404/Mum/2015
I.T.A. No.7281/Mum/2014
I.T.A. No.7719/Mum/2014
I.T.A. No. 2539/Mum/2015
I.T.A. No.2226/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.2368/Mum/2015,िन धा"रण वष" वष" /Assessment Year: 2011-12 िन िनधा"रण िन धा"रण धा"रण वष" वष" DCIT-Cir.6(3)(erstwhile ACCC-38) M/s. Binayak Tek Processors Ltd., Room No.32(1), Gr.Floor 384-M, Dabholkar Wadi 5th Floor, Kalbadevi Road Aayakar Bhavan, M.K. Road Vs. Mumbai-400 020. Mumbai-400 002. PAN: AAACB 1554 D आयकर अपील सं./I.T.A.No. 2355/Mum/2015िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2009-10 िनधा"रण िनधा"रण वष" वष" ITO-24(1)(1),7th Floor, Room No. M/s. Ajanta Developers 702,Piramal Chambers, Lalbaug , C/o., Ajanta Tiles, shop No.13/14B, Mumbai-400 012 Mumbai-59 PAN: AAAFA 8555 E आयकर अपील सं./I.T.A. No. 1404/Mum/2015 िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" ITO-14(1)(3) M/s. Celebration Hospitality Pvt. Ltd. Mumbai-400 020 Mumbai-400 071 PAN: AADCC 1158 P आयकर अपील सं./I.T.A. No.7281/Mum/2014, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" Asst. CIT-14(1)(2), M/s. DID Consultants Pvt. Ltd. 432 Aayakar Bhavan, 4th Floor 514, Benzolla Complex, S.T. M.K. Road Road,Chembur, Vs. Mumbai-400 020. Mumbai-400 071. PAN: AACCD 5900 B आयकर अपील सं./I.T.A. No.7719/Mum/2014, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" DCIT-3(2)(1) M/s. Jewelex India Pvt. Ltd. Mumbai-400 020. Mumbai-400 051. PAN: AABCJ 4523 H आयकर अपील सं./I.T.A. No. 2539/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2004-05 िनधा"रण िनधा"रण वष" वष" Dy. CIT,CC-2(2) Mumbai-400 007. Mumbai-400 020. PAN:AEJPG 3968 C

…2/-

ITA Nos.2368/M/15; +9

िनधा"रण वष" वष" / Assessment Year: 2009-10 आयकर अपील सं./I.T.A. No.2226/Mum/2015, िनधा"रण िनधा"रण िनधा"रण वष" वष" Asst. CIT, Cir.26(3) M/s.Saini Electronic Security System Room No.501, Bldg.-C-11, 5th Floor 26-a, Narayan Plaza, Unit No.6 1st Floor, Chandivali, Opp. Saki Vihar Pratyakshakar Bhavan, BKC, Bandra (E) Vs. Mumbai-400 051. Road, Saki Naka Mumbai-400 072. PAN:ABAFS 0771 M

आयकर अपील सं./I.T.A. No.2604/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" ITO-31(2)(3) Shri Mahesh G. Kothari Room No.704, C-11, Pratyakshakar Bhavan Flat No.1302, A-wing, Tulsi Tower, Mumbai-400 062. Mumbai – 400 051. PAN:AAPPK 3400 P आयकर अपील सं./I.T.A. No. 3745/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" ACIT-31(2) Mohd. Mehboob Rehman Molla, Room No.701, C-11, 7th Floor, 201-202, Swati Apts., Oshiwara Link Rd., BKC , Bandra (E) Near Mega Mall, anand Nagar, Vs. Mumbai – 400 051. Jogeshwari (W) Mumbai-400 062. PAN:AFAPM 5175 M & आयकर अपील सं./I.T.A. No. 5313/Mum/2015, िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" ACIT-14(2)(1) M/s. ITD Cementation India Ltd. Room No.474, 4th Floor, National Plastic Bldg., a-subhash Rd., Mumbai-400 020. Mumbai-400 057. PAN:AAACT 1426 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by: Shri N. Sathya Moorthy Assessee by: None सुनवाई क" तारीख / Date of Hearing:30.12.2015 घोषणा क" तारीख / Date of Pronouncement:01.01.2016 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर 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. ITA Nos.2368/M/15; +9

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 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. 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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