ITO (IT)-3(1), MUMBAI v. CHANDERSEN GAJRIA, MUMBAI

ITA 3566/MUM/2009 | 2006-2007
Pronouncement Date: 09-03-2010 | Result: Dismissed

Appeal Details

RSA Number 356619914 RSA 2009
Assessee PAN AIHPG0718Q
Bench Mumbai
Appeal Number ITA 3566/MUM/2009
Duration Of Justice 9 month(s) 7 day(s)
Appellant ITO (IT)-3(1), MUMBAI
Respondent CHANDERSEN GAJRIA, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 09-03-2010
Assessment Year 2006-2007
Appeal Filed On 01-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI BEFORE SHRI R V EASWAR SENIOR VICE PRESIDENT AND SHRI P M JAGTAP ACCOUNTANT MEMBER I T A NO: 3566/MUM/2009 (ASSESSMENT YEAR: 2006-07) INCOME TAX OFFICER (IT) 3(1) MUMBAI APPELLANT VS SHRI CHANDERSEN GAJRIA MUMBAI RESPONDENT (PAN: AIHPG0718Q) APPELLANT BY: MR NAVEEN GUPTA RESPONDENT BY: MR J G ARORA O R D E R R V EASWAR SENIOR VICE PRESIDENT: THIS APPEAL BY THE REVENUE RELATES TO THE ASSESSME NT YEAR 2006-07 AND ARISES OUT OF THE ASSESSMENT FRAMED ON THE ASSESSEE UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 B Y ORDER DATED 22 ND DECEMBER 2008. 2. THE BRIEF QUESTION FOR DECISION IS WHETHER THE A SSESSEE WHO IS AN INDIVIDUAL RESIDENT OF THE UNITED ARAB EMIRATES IS LIABLE TO PAY CAPITAL GAINS TAX IN INDIA IN THE LIGHT OF THE DOU BLE TAX AVOIDANCE AGREEMENT BETWEEN INDIA AND UAE. 3. THERE IS NO NEED TO EXAMINE THE CONTROVERSY BEFO RE US SINCE THE TAX EFFECT IN THIS APPEAL IS ONLY RS.42 190/- A S HAS BEEN STATED BY THE ASSESSING OFFICER HIMSELF IN THE LAST PARA OF T HE STATEMENT OF FACTS ATTACHED TO THE GROUNDS OF APPEAL. THERE ARE INSTR UCTIONS ISSUED BY THE CBDT TO THE EFFECT THAT APPEALS TO THE TRIBUNAL WILL BE FILED BY THE DEPARTMENT ONLY IF THE TAX EFFECT IS RS.2.00 LAKHS OR MORE. THE HONBLE 2 BOMBAY HIGH COURT HAS HELD IN THE CASE OF CIT VS. C AMCO COLOUR CO. (2002) 254 ITR 565 (BOM) THAT ANY APPEAL FILED BY T HE REVENUE CONTRARY TO THE INSTRUCTIONS OF THE CBDT IS LIABLE TO BE DISMISSED IN LIMINE. RESPECTFULLY FOLLOWING THE AFORESAID JUDGM ENT WE DISMISS THE APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE TH E SAME BEING IN VIOLATION OF THE INSTRUCTIONS OF THE CBDT. NO COST S. ORDER PRONOUNCED ON MARCH 2010. (P M JAGTAP) (R V EASWAR) ACCOUNTANT MEMBER SENIOR VICE PRESI DENT MUMBAI DATED MARCH 2010 SALDANHA COPY TO: 1. SHRI CHANDERSEN GAJRIA C/O SATCO SECURITIES FINANCIAL SERVICES LTD. 1 ST FLOOR MAKHIJA CHAMBERS 196 TURNER ROAD BANDRA (WEST) MUMBAI 400 050 2. ITO (IT) 3(1) 3. DIT- (IT) 4. CIT(A)-XXXIII 5. DR C BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR ITAT MUMBAI DATE INITIALS 1. DRAFT DICTATED ON 08.03.10 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08.03.10 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER VP 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM 5. APPROVED DRAFT COMES TO THE SR. PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER