DCIT -CC- 8(1), MUMBAI v. JJB TRADING CO. , MUMBAI

ITA 3620/MUM/2018 | 2010-2011
Pronouncement Date: 06-11-2019 | Result: Dismissed

Appeal Details

RSA Number 362019914 RSA 2018
Assessee PAN AAFFJ9736M
Bench Mumbai
Appeal Number ITA 3620/MUM/2018
Duration Of Justice 1 year(s) 5 month(s) 11 day(s)
Appellant DCIT -CC- 8(1), MUMBAI
Respondent JJB TRADING CO. , MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 06-11-2019
Last Hearing Date 24-06-2019
First Hearing Date 24-06-2019
Assessment Year 2010-2011
Appeal Filed On 25-05-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI VIKAS AWASTHY JUDICIAL MEMBER AND SHRI G. MANJUNATHA ACCOUNTANT MEMBER ITA NO.3620/MUM/2018(A.Y.2010-11) THE DCIT CEN.CIR.8(1) ROOM NO.656 6 TH FLOOR AAYKAR BHAVAN M.K.ROAD MUMBAI 400 020 ...... APPELLANT VS. M/S. JJB TRADING 306/307 SAGAR AVENUE S.V.ROAD OPP. SHOPPERS STOP ANDHERI(W) MUMBAI 400 058. PAN:AAFFJ 9736 M ..... RESPONDENT APPELLANT BY : MS.SAMATHA MULLAMUDI RESPONDENT BY : NONE DATE OF HEARING : 06/11/2019 DATE OF PRONOUNCEMENT : 06/11/2019 ORDER PER VIKAS AWASTHY JM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS)-36 (IN SHORT THE CIT(A) ) MUMBAI DATED 28/02/2018 FOR THE ASSESSMENT YEAR 2010-11. 2. MS. SAMATHA MULLAMUDI REPRESENTING THE DEPART MENT FAIRLY POINTED THAT IN THE PRESENT APPEAL BY THE DEPARTM ENT TAX EFFECT IS LESS THAN RS.50 LAKHS. 2 ITA NO.3620/MUM/2018(A.Y.2010-11) 3. THE REVENUE IN APPEAL HAS ASSAILED THE ORDER OF CIT(A) IN DELETING THE ADDITION OF ALLEGED NON-GENUINE COMMISSION EXPE NDITURE RS.85 59 388/-. THE TAX EFFECT INVOLVED IN THIS A PPEALS IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCUL AR NO. 17/2019 DATED 08-08-2019 FOR FILING OF APPEALS BEFORE THE TRIBUNA L BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08-08-2019 (SUPRA) HAS AMENDED PARA 3 OF CIRCULAR NO. 3 OF 2018 DATED 11-07-2018 THEREBY ENH ANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL. THUS WITHOUT G OING INTO MERITS OF THE ISSUE RAISED IN THE APPEAL THE PRESENT APPE AL BY THE REVENUE IS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. 4. BEFORE PARTING WE CLARIFY HERE THAT THE REVENU E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11-07-2 018 AND ITS AMENDMENT DATED 20/08/2018. 5 . IN THE RESULT APPEAL OF THE REVENUE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT AFTER HEARING OF THE APPEAL ON TUESDAY THE 6 TH DAY OF NOVEMBER 2019. SD/- SD/- (G. MANJUNATHA) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 06/11/2019 VM SR. PS(O/S) 3 ITA NO.3620/MUM/2018(A.Y.2010-11) 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