DCIT 2(3)(1), MUMBAI v. VISION IT EDUCATION INDIA P.LTD, MUMBAI

ITA 252/MUM/2016 | 2012-2013
Pronouncement Date: 08-11-2017 | Result: Dismissed

Appeal Details

RSA Number 25219914 RSA 2016
Assessee PAN AAACV7948K
Bench Mumbai
Appeal Number ITA 252/MUM/2016
Duration Of Justice 1 year(s) 9 month(s) 23 day(s)
Appellant DCIT 2(3)(1), MUMBAI
Respondent VISION IT EDUCATION INDIA P.LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 08-11-2017
Assessment Year 2012-2013
Appeal Filed On 15-01-2016
Judgment Text
P A G E | 1 ITA NO. 252/MUM/2016 D CIT VS. M/S . VISION IT EDUCATION IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH MUMBAI BEFORE SHRI B.R.BASKARAN AM AND SHRI RAVISH SOOD JM ./ I.T.A. NO. 252/MUM/2016 ( / ASSESSMENT YEAR: 2012 - 13 ) THE DCIT - 2(3)(1) ROOM NO. 552 AAYAKAR BHAVAN M.K. ROAD NEW MARINE LINES MUMBAI - 400 020 / VS. M/S VISION IT EDUCATION INDIA PVT. LTD. 1 ST FLOOR DUBASH HOUSE 15 JN HEREDIA MARG BALLARD ESTATE MUMBAI 400 001 ./ ./ PAN/GIR NO. AAACV7948K ( / REVENUE ) : ( / ASSESSEE) / REVENUE BY : MS. POOJ A SWAROOP D.R / ASSESSEE BY : SHRI JITENDRA SINGH A.R / DATE OF HEARING : 31 /10 /2017 / DATE OF PRONOUNCEMENT : 08 / 11 /2017 / O R D E R PER RAVISH SOOD JUDICIAL MEMBER T HE CAPTIONED APPEAL FILED BY THE REVENUE PERTAINING TO ASSESSMENT YEAR 20 12 - 13 IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 6 MUMBAI DATED 30.10 . 201 5 WHICH IN ITSELF ARISES FROM THE P A G E | 2 ITA NO. 252/MUM/2016 D CIT VS. M/S . VISION IT EDUCATION ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT 19 61 (IN SHORT THE ACT) DATED 14.11.2014 . 2. THAT AT THE VERY OUTSET OF THE HEARING OF THE APPEAL IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A .R. ) THAT TAX E FFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10.00 LACS. THE LD. A.R PLACED ON RECORD THE CALCULATION OF THE TAX EFFECT INVO LVED IN THE PRESENT APPEAL WHICH AS PER HIM WAS WORKED OUT AT RS.9 34 388/ - . PER CONTRA THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) COULD REBUT THE AFORESAID CONTENTION OF THE LD. A.R. 3. THE CBDT VIDE ITS CIRCULAR NO. 21. 2015 DATED 10.12. 2015 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS 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 LAC SPECIFIED IN THE CBDT CIRCU LAR DATED 10.12. 2015 (SUPRA) THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 . 11 . 2017 SD/ - SD/ - ( B.R. BASKARAN ) ( RAVISH SOOD ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 08 . 11 . 2017 P A G E | 3 ITA NO. 252/MUM/2016 D CIT VS. M/S . VISION IT EDUCATION COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 52 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE . BY ORDER //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT MUMBAI