DCIT - 11(2)(1), MUMBAI v. S.B. & T INTERNATIONAL LTD. , MUMBAI

MA 96/MUM/2020 | 2013-2014
Pronouncement Date: 26-03-2021 | Result: Dismissed

Appeal Details

RSA Number 9619924 RSA 2020
Bench Mumbai
Appeal Number MA 96/MUM/2020
Duration Of Justice 1 year(s) 1 month(s) 1 day(s)
Appellant DCIT - 11(2)(1), MUMBAI
Respondent S.B. & T INTERNATIONAL LTD. , MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 26-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 26-03-2021
Last Hearing Date 15-01-2021
First Hearing Date 15-01-2021
Assessment Year 2013-2014
Appeal Filed On 25-02-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D B ENCH MUMBAI BEFOR E: HON BL E JUSTICE P.P. BHATT PRESIDENT & SHRI M.BALAGANESH AM M.A. NO. 96 / MUM/2020 (ARISING OUT OF I TA NO. 3276/ MUM/ 2018 ( ASSESSMENT YEAR : 2013 - 14 ) DCIT - 11(2)(1) ROOM NO.477 4 TH FLOOR AAYA KAR BHAVAN M.K.ROAD MUMBAI - 400020 VS. M/S. S.B.& T INTERNATIONAL LTD. 9 YUSUF BUILDING ROOM NO.15 1 ST FLOOR A.R. STREET P YDHONIE MUMBAI 400 003 PAN/GIR NO. AAACS727C (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI VIJAYKUMAR MENON ASSESSEE BY SHR I P. DANIEL DATE OF HEARING 26 / 03 /202 1 DATE OF PRONO U NCEMENT 26 / 03 /202 1 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICA TION REVENUE SEEKS TO RE CALL THE ORDER PASSED BY THIS TR I BUNAL ON 20/08/2019 FOR THE A.Y.2013 - 14 IN ITA NO.3276/ MUM/201 8 WHEREI N THIS TRIBUNAL BY FOLLOWING THE CBDT CIRCULAR NO.17/2019 DAT ED 08/08/2019 READ TOGETHER WITH CIRCULAR NO.3/2018 DATED 11/07/2018 HAD DISMISSED THE APPEAL OF THE REVEN UE ON M A NO . 96 /MUM/ 2020 M/S. S.B.&T INTERNATIONAL LTD. 2 THE GROUND T H AT THE TAX EFFECT INVOLVED IN THE SAID APPEAL IS LESS THAN THE PRES CRIBED MONE TARY LIMITS AS PER THE CIRCULAR. ACCORDINGLY THE APPEAL OF THE REVENUE WAS DISMISSED. NOW WE FIND THAT THE REVENUE IN ITS MISCELLANEOUS APPLICATION IN PARA 7.3 HAD SUBMITTED T H AT THE SAID CASE FA LLS UNDER PARA 10(B) OF THE CIRCULAR WHICH IS AN EXCEPTION FOR APPLICATION OF THE AFORESAID CBDT CIRCULAR. F OR THE SAKE OF CON VENIENCE RELEVANT PARA 10(B) OF THE CBDT CIRCULAR IS REPRODUCE D HERE UNDER: - 10. ADVERSE JUDGMENTS RELATING T O THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) .. (B) WHERE BOARD'S ORDER NOTIFICATION INSTRUCTION OR CI R C ULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES OR (C) (D) .. 2. WE FIND THAT THIS TRIBUNAL HAD ONLY DIS MISSED THE APPEAL ON THE GROUND OF L OW TAX EFFECT. FROM THE PERUSAL OF THE ORDER OF THE TRIBUNAL NOWHERE WE FIND THAT THE APPEAL OF T HE REVENUE HAS BEEN DISMISSED ON THE GROUND THAT CBDT ORDER NOTIFICATION INSTRUCTION OR C IRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES. HENCE WE FIND THAT THE MISCELLANEOUS APPLICATION OF THE REVENUE DOES NOT POINT OUT THE CLEAR ERROR IN THE ORD E R PASSED BY T HIS TRIBUNAL AND WE ALSO H O LD THAT THE SAID CASE DO ES NOT FALL UNDER PARA 10 ( B ) OF THE CBDT CIRCULAR . HENCE THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. M A NO . 96 /MUM/ 2020 M/S. S.B.&T INTERNATIONAL LTD. 3 3. IN THE RESULT MISCELLANEOUS APPLICATION OF THE REVE NUE IS DISMISSED. ORDER PRONOUNCE D ON 26 / 03 / 202 1 BY WAY OF PROPER M ENTIONING IN T HE NOTICE BOARD. SD/ - ( JUSTI CE P.P. BHATT ) SD/ - (M.BALAGANESH) PRESIDENT ACCOUNTANT MEMB ER MUMBAI ; DATED 26 / 03 / 202 1 K ARUNA SR.PS COPY OF THE O RDER FORWARDED TO : BY ORDER ( ASSTT. REGIST RAR) ITAT MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) MUMBAI. 4. CIT 5. DR ITA T MUMBAI 6. GUARD FILE. //TRUE COPY//