K. LAMINATES, MUMBAI v. ITO WD 4(2), THANE

ITA 2398/MUM/2013 | 2008-2009
Pronouncement Date: 25-10-2016 | Result: Dismissed

Appeal Details

RSA Number 239819914 RSA 2013
Assessee PAN AFJPC4962K
Bench Mumbai
Appeal Number ITA 2398/MUM/2013
Duration Of Justice 3 year(s) 6 month(s) 28 day(s)
Appellant K. LAMINATES, MUMBAI
Respondent ITO WD 4(2), THANE
Appeal Type Income Tax Appeal
Pronouncement Date 25-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 25-10-2016
Date Of Final Hearing 07-01-2016
Next Hearing Date 07-01-2016
Assessment Year 2008-2009
Appeal Filed On 28-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 2398 /MUM/201 3 ASSESSMENT YEAR: 20 0 8 - 0 9 ITO WD4(2) 6 TH FLOOR A WING ASHAR IT PARK WAGLE INDL ESTATE RD NO 16Z NEAR AMBIKA NAGAR THANE(W) - 400602 VS. MUKESH R. CHOTAI B/205 KRISHNA KUNJ CHSLTD OPP SUKANCHAN APARTMENT TANKI ROAD NALLASOPARA (E) THANE - 401209 PAN NO. AFJPC4962K APPELLANT .. RESPONDENT DATE OF HEARING : 2 5 / 10 /2016 DATE OF PRONOUNCEMENT: 2 5 / 10 /2016 ORDER PER N.K.PRADHAN AM: INSTANT APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 2 7 /0 1 /201 4 PASSED BY THE L D. COMMISSIONER (APPEALS) - II THANE FOR AY 200 8 - 0 9 . 2. THE TAX EFFECT AS PER THE ORDER OF THE LD. CIT(A) IS RS. 5 23 020 / - . T HE LEARNED DR AGREED BEFORE US THAT THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS. 10 00 000/ - FIXED BY THE CBDT IN CIRCULAR NO. 21 OF 2015 DATED 10/12/2015 IN RELATION TO APPEAL BEFORE THE ITAT. TAKING INTO CONS IDERATION THE AFORESAID SUBMISSION AND ALSO FINDING DEPARTMENT BY MR. MOHAMMED RIZWAN ASSESSEE BY NONE ITA NO. 6218/MUM/2014 2 THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS WE DISMISS THE APPEAL OF THE REVENUE AS NOT MAINTAINABLE. 3. IN THE RESULT THE APPEAL STANDS DISMISSED. ORDER PR ONOUNCED IN THE OPEN COURT ON 2 5 /10/2016 SD/ - SD/ (JOGINDER SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 2 5 /10/2016 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