THE ITO 6(1)-3, MUMBAI v. SHRI AJAY BALWANT SABHARWAL, MUMBAI

ITA 5022/MUM/2007 | 2004-2005
Pronouncement Date: 21-05-2010 | Result: Dismissed

Appeal Details

RSA Number 502219914 RSA 2007
Assessee PAN AAIPS1492A
Bench Mumbai
Appeal Number ITA 5022/MUM/2007
Duration Of Justice 2 year(s) 10 month(s) 3 day(s)
Appellant THE ITO 6(1)-3, MUMBAI
Respondent SHRI AJAY BALWANT SABHARWAL, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 21-05-2010
Date Of Final Hearing 14-05-2010
Next Hearing Date 14-05-2010
Assessment Year 2004-2005
Appeal Filed On 18-07-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI B. RAMAKOT AIAH (AM) ITA NO.5022/MUM/2007 ASSESSMENT YEAR : 2004-05 INCOME TAX OFFICER-6(1)(3) ROOM NO.508 5 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. ..( APPELLANT ) VS. SHRI AJAY BALWANT SABHARWAL 208 SHAH & NAHAR INDL. PREMISES DR. E. MOSES ROAD WORLI MUMBAI-400 018. ..( RESPONDENT ) P.A. NO. (AAIPS 1492 A) APPELLANT BY : SHRI RAJNEESH ARVIND RESPONDENT BY : NONE O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AG AINST THE ORDER DATED 14.5.2006 PASSED BY THE LD. CIT(A) FOR THE ASSESSME NT YEAR 2004-05. 2. AT THE TIME OF HEARING IT WAS OBSERVED THAT THE TAX EFFECT ON THE DISPUTED AMOUNT OF RS. 6.00 LACS IN THE APPEAL FILED BY THE REVENUE IS LESS THAN RS.2.0 LACS. 3. THAT BEING SO AND IN TERMS OF RECENT INSTRUCTION NO.5/2008 DATED 15 TH MAY 2008 ISSUED BY THE C.B.D.T. THE DEPARTMENT SHOULD N OT HAVE FILED THE APPEAL. ACCORDINGLY THE APPEAL FILED BY THE REVENUE IS DIS MISSED. 4. IN THE RESULT REVENUES APPEAL STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 21.5.2010. SD/- SD/- (B. RAMAKOTAIAH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI DATED: 21.5.2010. JV. ITA NO.5022/M/07 A.Y:04-05 2 COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 14.5.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 17.5.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 21.5.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 24.5.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER