ITO 20(2)(2), MUMBAI v. MOHAMMED AKRAM, MUMBAI

ITA 2034/MUM/2009 | 2001-2002
Pronouncement Date: 08-07-2011 | Result: Dismissed

Appeal Details

RSA Number 203419914 RSA 2009
Assessee PAN ACVPA1921F
Bench Mumbai
Appeal Number ITA 2034/MUM/2009
Duration Of Justice 2 year(s) 3 month(s) 6 day(s)
Appellant ITO 20(2)(2), MUMBAI
Respondent MOHAMMED AKRAM, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-07-2011
Date Of Final Hearing 06-07-2011
Next Hearing Date 06-07-2011
Assessment Year 2001-2002
Appeal Filed On 02-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI V.DURGA RAO JM ITA NO.2034/MUM/2009 : ASST.YEAR 2001-2002 THE INCOME TAX OFFICER WARD 20(2)(2) MUMBAI. VS. SHRI MOHAMMED AKRAM 10 SUHANA PARK TAPE DARGA ROAD DHAKE COLONY ANDHERI (WEST) MUMBAI 400 053. PAN :ACVPA1921F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.T.JACOB RESPONDENT BY : SHRI M.SUBRAMANIAN O R D E R PER R.S.SYAL AM : THIS APPEAL BY THE REVENUE IS DIRECT ED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 22.12.2008 IN RELATI ON TO THE ASSESSMENT YEAR 2001-2002. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RE LEVANT MATERIAL ON RECORD. IT IS AN ADMITTED POSITION BY BOTH TH E SIDES THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.3 LAKHS. AS PER THE CBDT INSTRUCTI ON NO.3 OF 2011 THE TAX EFFECT SHOULD NOT BE LESS THAN RS. 3.00 LACS FOR F ILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL. IN SUCH A SITUATION TH E APPEAL FILED IN C ONTRAVENTION OF SUCH LIMIT CANNOT BE SUSTAINED. THIS VIEW IS DULY SUPPORTED BY THE DECISION IN THE CASE OF ACIT VS. SATISH CHANDRA 10 SOT 383. SIMILAR VIEW HAS BEEN TAKEN BY THE BOMBAY HIGH COURT IN THE CASE OF CI T VS. CAMCO COLOUR CO. 254 ITR 565 WHEREIN IT HAS BEEN HELD TH AT THE TAX EFFECT INVOLVED IN THE APPEAL FILED BY THE REVENUE BEING LESS THAN THE MONETARY LIMIT AS PRESCRIBED IN BOARD CIRCULAR THE SAME IS NOT MAINTAINABLE. 3. AS FAR AS THE QUESTION OF APPLICAB ILITY OF CIRCULAR OF 2011 AS APPLICABLE TO THE APPEALS FILED EARLIER IT IS SEEN THAT THE MUMBAI BENCH OF THE TRIBUNAL IN ITO VS. ITA NO.2034/MUM/2009 SHRI MOHAMMED AKRAM. 2 LAXMI JEWEL PVT. LTD. VIDE ITS ORDE R DATED 12.04.2011 IN ITA NO. 2165/M/2010 HAS HELD THAT THE APPEALS F ILED BY THE REVENUE PRIOR TO THE CIRCULAR SHALL ALSO BE GOVERNED THE MONETARY LIMIT OF THIS CIRC ULAR. SIMILAR VIEW HAS BEEN REITERATED BY THE MUMBAI BENCH OF THE TR IBUNAL VIDE ORDER DATED 29.04.2011 IN ITO VS. INDIA SAFETY VAULTS LTD. IN ITA NO. 648- 651/M/2010. RESPECTFULLY FOLLOWING THE PRECEDENTS WE HOLD THAT THE APPEAL F ILED BY THE REVENUE CANNO T BE TAKEN UP FOR DECISION ON MERITS AS THE TAX EFF ECT IN THIS CASE IS ADMITTED LY LESS THAN RS. 3.00 LACS. WE THEREFORE DISMISS THE APPEAL FILE D BY THE REVENUE AS NOT MAINTAINABLE. 4. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 8 TH DAY OF JULY 2011. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 8 TH JULY 2011. DEVDAS*` COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XX MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.