Ito It 1 1 Mumbai v. Tarlochan Singh Anand Mumbai

ITA 6026/MUM/2014 | 2008-2009
Pronouncement Date: 11-12-2017 | Result: Dismissed

Appeal Details

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RSA Number 602619914 RSA 2014
Assessee PAN xxxxxxxxxxx
Bench xxxxxxxxxxx
Appeal Number xxxxxxxxxxx
Duration Of Justice 3 year(s) 2 month(s) 15 day(s)
Appellant xxxxxxxxxxx
Respondent xxxxxxxxxxx
Appeal Type Income Tax Appeal
Pronouncement Date 11-12-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 11-12-2017
Assessment Year 2008-2009
Appeal Filed On 26-09-2014
Judgment Text
In The Income Tax Appellate Tribunal E Bench Mumbai Before Shri Shamim Yahya Am And Shri Amarjit Singh Jm I T A No S 6026 To 6028 Mum 2014 Assessment Year S 2008 09 To 20 10 11 Ito International Taxation 1 1 Room No 15 Ground Floor Scindia House Ballard Pier Mumbai 400 038 Vs Mr Tarlochan Singh Anand 1 St Floor Plot No G 38 Aanand Villa 15 Th Road Santacruz W Mumbai 400 054 Pan Gir No Ajjpa 0242 N Appellant Respondent Appellant By Shri V Justin Respondent By Shri Vishwas Mehandale Date Of Hearing 30 11 2017 Date Of Pronouncement 11 12 2017 O R D E R Per Bench Th Ese Are Appeals By The Revenue Directed Against The Respective Orders Of The Ld Commissioner Of Income Tax Appeals For The Concerned Assessment Year S Wherein The Ld C Ommissioner Of Income Tax Appeals Has Deleted The Following Additions Made By The Assessing Officer On Account Of Disallowance Of Interest Assessment Year 2008 09 Rs 23 58 311 Assessment Year 2009 10 Rs 23 58 311 Assessment Year 2010 11 Rs 23 58 311 2 At The Outset We Note That The Tax Effect In This Case Is Less Than Rs 10 Lakh Fixed By The Cbdt For Filing The Appeal Before The Itat As Per I Nstruction Issued By 2 Ita No S 6026 To 6028 Mum 2014 Ito It Vs Mr Tarlochan Singh Anand The Board Instruction No 21 Of 2015 Dated 10 12 2015 F No 279 Misc 142 200 7 It Pt Hence These Appeals Are Not Maintainable 3 There Are Certain Exceptions In The Said Circular But The Ld Departmental Representative Could Not Point Out That These Cases Fall In Any Of The Exceptions Provided 4 Accordingly T Hese Appea Ls By The Revenue Are Dismissed In Limine For Tax Effect Order Pronounced In The Open Court On 11 12 2017 Sd Sd Amarjit Singh S Hamim Yahya J Udicial Member A Ccountant Member Mumbai Dated 11 12 2017 Roshani Sr Ps Copy Of The Order Forwarded To 1 The Appellant 2 The Respon Dent 3 The Cit A 4 Cit Concerned 5 Dr Itat Mumbai 6 Guard F Ile By Order Dy Asstt Registrar Itat Mumbai