ASST CIT CIR 1, KALYAN v. MANITEX INDUSTRIES, THANE

ITA 1834/MUM/2014 | 2008-2009
Pronouncement Date: 21-10-2016 | Result: Dismissed

Appeal Details

RSA Number 183419914 RSA 2014
Assessee PAN AALFM0668B
Bench Mumbai
Appeal Number ITA 1834/MUM/2014
Duration Of Justice 2 year(s) 7 month(s) 3 day(s)
Appellant ASST CIT CIR 1, KALYAN
Respondent MANITEX INDUSTRIES, THANE
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 21-10-2016
Assessment Year 2008-2009
Appeal Filed On 18-03-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI G.S.PANNU ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH JUDICIAL MEMBER ITA NO.1834/MUM/2014 (ASSESSMENT YEAR 2008-09) THE ACIT- CIRCLE-1 KALYAN ...... AP PELLANT VS. M/S. MANITEX INDUSTRIES 521 PANN COMPOUND KALYAN RAOD ASBIBI BHIWANDI 421 302 PAN: AALFM0668B .... RESPONDENT APPELLANT BY : SHRI PRADEEP KR. SI NGH RESPONDENT BY : SHRI VIMAL PUNMIYA DATE OF HEARING : 20/10/2016 DATE OF PRONOUNCEMENT : 21/10/2016 ORDER PER G.S.PANNU A.M: THE CAPTIONED APPEAL FILED BY THE REVENUE PERTAIN ING TO ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST AN ORDER PASSED BY CIT(A)-1 THANE DATED 04/12/2013 WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX A CT 1961 (IN SHORT THE ACT) DATED 10/12/2010. 2. AT THE OUTSET IT IS NOTICED THAT THE TAX EFFEC T INVOLVED IN THIS APPEAL IS LESS THAN RS.10.00 LACS. THE CBDT VIDE CIRCULAR N O.21/2015 DATED 10/12/2015 2 ITA NO.1834/MUM/2014 (ASSESSMENT YEAR 2008-09) HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEA LS BY THE DEPARTMENT BEFORE THE TRIBUNAL RETROSPECTIVELY. SINCE THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS STATED TO BE BELOW THE MONETARY LIMIT OF RS.10.00 LACS SPECIFIED IN THE CBDT CIRCULAR DATED 10/12/2015 (SUPRA) THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016 SD/- SD/- (AMARJIT SINGH) (G.S. PANNU) JUDICIAL MEMBER ACCOCUNTANT MEM BER MUMBAI DATED 21/10/2016 VM SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A)- 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT MUMBAI