INCOME TAX OFFICER, WARD 3(2), KALYAN, MUMBAI v. M/S. TRIMURTI ENTERPRISES , MUMBAI

ITA 5645/MUM/2019 | 2010-2011
Pronouncement Date: 30-03-2021 | Result: Dismissed

Appeal Details

RSA Number 564519914 RSA 2019
Assessee PAN AAFFT4460L
Bench Mumbai
Appeal Number ITA 5645/MUM/2019
Duration Of Justice 1 year(s) 7 month(s)
Appellant INCOME TAX OFFICER, WARD 3(2), KALYAN, MUMBAI
Respondent M/S. TRIMURTI ENTERPRISES , MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 30-03-2021
Last Hearing Date 30-03-2021
First Hearing Date 30-03-2021
Assessment Year 2010-2011
Appeal Filed On 30-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI ! BEFORE VIKAS AWASTHY JUDICIAL MEMBER . 5645/ / 2019 (%. . 2010-11 ) ITA NO.5645/MUM/2019(A.Y.2010-11) INCOME TAX OFFICER -20(3)(2) ROOM NO.612 6 TH FLOOR PIRAMAL CHAMBERS LALBAUG PAREL MUMBAI 400 012. ...... ' / APPELLANT % VS. M/S. TRIMURTI ENTERPRISES F1 F2 1 ST FLOOR SHREE PARSHWA IND. ESTATE PENDSE NAGAR VP ROAD DOMBIVLI EAST 421 201 PAN: AAFFT4460L ..... ()/ RESPONDENT ASSESSEE BY : SHRI DHARAM GANDHI REVENUE BY : SHRI SUSHIL KUMAR MISHRA %*) / DATE OF HEARING : 30/03/2021 + - *) / DATE OF PRONOUNCEMENT : 30/03/2021 / ORDER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1 THANE ( IN SHORT THE CIT(A )) DATED 14/06/2019 FOR THE ASSESSMENT YEARS 2010-11. 2. SHRI SUSHIL KUMAR MISHRA REPRESENTING THE D EPARTMENT FAIRLY ADMITTED AT THE OUTSET THAT IN THE LIGHT OF CBDT CIRCULAR NO. CIRCU LAR NO.17/2019 DATED 08/08/2019. THE APPEAL FILED BY REVENUE SUFFERS FROM LOW TAX EFFE CT HE LD. DEPARTMENTAL REPRESENTATIVE POINTED THAT TAX EFFECT INVOLVED IN THE APPEAL IS L ESS THAN RS.50 00 000/-. 2 . 5645/ / 2019 (%. . 2010-11 ) ITA NO.5645/MUM/2019(A.Y.2010-11) 3. HEARD. UNDISPUTEDLY THE TAX EFFECT INVOLVED IN THE APPEAL IS RS.8 28 760/- I.E. FAR BELOW THE MONETARY LIMIT SPECIFIED BY THE CBDT V IDE CIRCULAR NO.17/2019 (SUPRA) FOR FILING OF APPEALS BY THE REVENUE BEFORE THE TRIBUNA L. THUS WITHOUT GOING INTO MERITS OF THE ISSUE RAISED IN APPEAL THE PRESENT APPEAL BY 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 WI TH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTI ONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11-07-2018 AND ITS AMENDMENT DATED 20/08/2018. 5. IN THE RESULT APPEAL BY REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY T HE 30 TH DAY OF MARCH 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI /%/ DATED 30/03/2021 VM SR. PS (O/S) ()01 -) COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. () / THE RESPONDENT. 3. 2) ( )/ THE CIT(A)- 4. 2) CIT 5. 34()% . . . / DR ITAT MUMBAI 6. 45678 / GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT MUMBAI