DCIT CIR 7(3)(2) MUMBAI vs PRINCEWARE INTERNATIONAL P. LTD P.LTD MUMBAI

आयकर अपील य अ धकरण, मुंबई यायपीठ, ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI ी जोगदर संह, यायक सदय एवं ी अनी तनेजा, लेखा सदय, के सम Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member ITA No.5478 /Mum/2015 Assessment Year: 2010-11 ACIT-27(1), Room No.411, 4th Floor, Tower No.6, Vashi Station Complex, Mumbai-400703 बनाम/ Vs.

Shri Dilip Manoharlal Thapar, Thapar House, Next to Akabarali, Plot No.603, Chembur, Mumbai-400071 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.ACDPT4322K ITA No.3801/Mum/2015 Assessment Year: 2010-11 DCIT, Cir-7(3)(2), Room No.622, Aayakar Bhavan, M.K.

Road, Churchgate, Mumbai-400020 बनाम/ Vs.

M/s Princeware International P.

Ltd. (Old Name Prince Plastics International Pvt.

Ltd.), Omkar Esquare, 7th Floor, Easterna Express Highway, Sion East, Mumbai (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AAACP3346H 2 ITA No.2363/Mum/2015 Assessment Year: 2011-12 DCIT, (TDS)-1(3), Room No.703, 7th Floor, Smt.

K.G.

Mittal Ayurvedic Hospital Building, Charni Road, Mumbai-400002 बनाम/ Vs.

M/s Jaslok Hospital & Research Centre, 15, Dr.

G.Deshmukh Marg, Mumbai-400026 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AABCD3857G (As per CIT(A) Order) PAN No.AAAAJ0028Q (As per assessment order) ITA No.2369/Mum/2015 Assessment Year: 2009-10 ITO-33(3)(4), C-11, R.

No.307, Pratyaksha Kar Bhavan, B.K.C., Bandra (East), Mumbai-400051 बनाम/ Vs.

M/s Shah & Mody Developers 8,Sahayog, M.G.

Cross, Road No.3, Kandivali West, Mumbai-400067 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AANFS7217A ITA No.2375/Mum/2015 Assessment Year: 2006-07 ITO, (TDS)-1(3)(4), Room No.708, 7th Floor, Smt.

M/s Maredia Developers, A-202, Aman Co-op.

Hsg.

Society Ltd.

Tapovan, Rani Sati Marg, Malad(E), Mumbai-400097 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AAGFM2999A ITA No.2380/Mum/2015 Assessment Year: 2010-11 The ACIT-33(1), Room No. , Room No.308, 3rd Floor, Bldg.

No.C-11, Pratyaksha Kar Bhavan, B.K.C., Bandra (East), Mumbai-400051 बनाम/ Vs.

M/s Hiral Homes, 43/A, Ghanshyam Nagar, Trikamda Road, Kandivali(W), Mumbai-400067 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AAEFH5118C 3 ITA No.5567/Mum/2015 Assessment Year: 2012-13 ITO-1(3)(1), 5th Floor, Room No.541 Aayakar Bhavan, M.K.

Road, Mumbai-400020 बनाम/ Vs.

M/s Royal Business Centre Pvt.

Ltd.

301, Marine Chambers, 43, New Marine Lines, Mumbai-400020 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AAACR3188D ITA No.5509/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

M/s Vishwaroop Properties Pvt.

301, 3rd Floor, Platina, Plot C- 59, G-Block, Bandra Kurla Complex, Bandra(East), Mumbai-400051 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AAACCV3094Q ITA No.2468/Mum/2015 Assessment Year: 2012-13 ACIT-14(1)(1), Room No.460, Aayakar Bhavan, M.K.

Mr.

Andrew Johny Kannanikal, 1801, Torino, Hiranandani Gardens, Powai, Mumbai-400076 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AHJPK2094G ITA No.5517/Mum/2015 Assessment Year: 2012-13 ITO-27(3)(5), 4th Floor, Tower No.6, Vashi Rly.

Station Complex, Vashi, Navi Mumbai-400703 बनाम/ Vs.

Varghesh Joseph K.

Bldg.

No.99, Room No.3509, Tilak Nagar, Chembur, Mumbai-400089 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AHWPK2198Q 4 ITA No.5485/Mum/2015 Assessment Year: 2010-11 DCIT, CC-7(3), Room No.655, 6th Floor, Aayakar Bhavan, M.K.

Shri Pravinchandra N.

Kamdar, 316, Loha Bhavan, P.D.

Mello Road, Carnac Bunder, Mumbai-400009 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AADPK0725D ITA No.5574/Mum/2015 Assessment Year: 2011-12 ACIT-4(3)(2), Room No.649, 6th Floor, Aayakar Bhavan, M.K.

M/s LA-FIN Financial Services Pvt.

12, Damodar Niwas, 32/34, CP Tank Road, Mumbai-400004 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AACL2320D ITA No.

0D ITA No.5499/Mum/2015 Assessment Year: 2010-11 ITO(Exemp)-2(3), 513, 5th Floor, Piramal Chambers, Lalbaug, Mumbai-400012 बनाम/ Vs.

Shri Kutchi Kadva Patidar Gnyati Trust Fund, Patidar Wadi, LBS Marg, Ghatkopar (West), Mumbai-400086 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AACTS0647K ITA No.5504/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

M/s Vasukamal Lessors & Developers Pvt.

No.AACTS0647K 5 ITA No.5486/Mum/2015 Assessment Year: 2011-12 DCIT, CC-7(3), Room No.655, 6th Floor, Aayakar Bhavan, M.K.

No.

AADPK0725D ITA No.5503/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

M/s Vasukamal Properties Pvt.

AACCV3093K ITA No.1990/Mum/2015 Assessment Year: 2010-11 ACIT-19(1), 2nd Floor, Matru Mandir, Tardeo Road, Mumbai-400007 बनाम/ Vs.

Shri Bahram N Vakil, Neptune Court, Nepean Sea Road, Mumbai-400006 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AABPV1253D ITA No.5505/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

M/s Vasukamal Leasing & Construction Pvt.

No.AACCV3091M 6 ITA No.5508/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

Pvt.

No.AACCV3093K ITA No.5471/Mum/2015 Assessment Year: 2011-12 ACIT-13(2)(2), 1st Floor, Room No.146, Aayakar Bhavan, M.K.

M/s Shaf Broadcast Pvt.

R-401, Remi Biz Court, Shah Industrial Estate, Andheri (East), Mumbai-400053 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AABCS4182M ITA No.5510/Mum/2015 Assessment Year: 2011-12 DCIT-13(3)(2), Room No.229, 2nd Floor, Aayakar Bhavan, M.K.

No.AAACCV3094Q ITA No.3936/Mum/2015 Assessment Year: 2011-12 ITO, (TDS)-1(2)(2), Room No.812, Smt.

M/s Favindia Overseas Private Limited, 1st Floor, Unit No.

105 to 108, Comet Building, Gurunanak Road, Near Bandra Station, Bandra(W), Mumbai-400050 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AACF0782H 7 ITA No.5484/Mum/2015 Assessment Year: 2009-10 DCIT, CC-7(3), Room No.655, 6th Floor, Aayakar Bhavan, M.K.

No.AADPK0725D ITA No.2000/Mum/2015 Assessment Year: 2009-10 ITO-32(1)(5), Room No.203, C-11, 2nd Floor, Pratyaksha Kar Bhavan, B.K.C., Bandra (East), Mumbai-400051 बनाम/ Vs.

Himanshu N.

Shah (HUF), G2/3, Gajlaxmi Apartment, Off.

Ram Mandir Road, Borivali West, Mumbai-400092 (राजव /Revenue) (नधा रती /Assessee) PAN.

No.AACHH8404D ITA No.2376/Mum/2015 Assessment Year: 2009-10 ITO, (TDS)-1(3)(4), Room No.708, 7th floor, Smt.

Society Ltd. ciety Ltd.

AAGFM2999A ITA No2722/Mum/2015 Assessment Year: 2011-12 ITO, (TDS)-2(3), Room No.1013, 10th floor, Smt.

M/s Yash Raj Films Pvt.

5, Shah Industrial Estate, Veera Desai Road, Andheri (West), Mumbai-400053 (राजव /Revenue) (नधा रती /Assessee) PAN.

AAGFM2999A 8 ITA No2362/Mum/2015 Assessment Year: 2011-12 DCIT, (TDS)-1(3), Room No.703, 7th Floor, Smt.

G.Deshmukh Marg, Mumbai-400026 (राजव/Revenue) (नधा रती /Assessee) PAN.

No.AABCD3857G (As per CIT(A) Order) PAN No.AAAAJ0028Q (As per assessment order) सुनवाई क% तार&ख/ Date of Hearing : 21/12/2015 आदेश क% तार&ख /Date of Order: 21/12/2015 आदेश / O R D E R Per Bench This bunch of twenty seven appeals is by the Revenue in the cases of different assessees challenging the impugned respective order of different dates, passed by the ld.

First Appellate Authority.

2.

At the outset, it was brought to our notice that the tax effect in the respective appeal is below prescribed monetary limit.

This factual matrix was not controverted by the respective ld.

DR. नधा रती क ओर से / Assessee by Shri Deepak Tralshwala, Vinita Shah, and as mentioned in the respective appeal राजवक ओर से / Revenue by Ms.

N.V.

Nadkarni, Shri Shridhar, Shri J.

Sarvanam 9 2.1.

We have considered the rival submissions and perused the material available on record.

We note that the tax effect in the respective appeal is below the prescribed monetary limit of Rs.10 lakh.

2.2.

In view of the fact that the tax effect in the respective appeal is below prescribed monetary limit, as contained in CBDT instruction No.3/2011 dated 09/02/2011, further instruction No.5/2014 (F No.279/Misc. .279/Misc./142/2007-IT(PT) dated 10/07/2014, the CBDT revised the monetary limit for filing the appeal before various Authorities/Courts vide CBDT Circular No.21 of 2015, dated 10/12/2015 (F No.279/Misc./142/2007-IT(PT), with retrospective effect and advised/directed the Department not to file appeal in the cases where the tax effect does not exceed the following monetary limit.:- Sl.

Appeals in Income –tax matters Monetary Limit (in Rs.) 1.

Before ITAT 10,00,000/- 2.

U/s 260 A before Hon’ble High Court 20,00,000/- 3.

Before Hon’ble Supreme Court 25,00,000/- As per the aforesaid instruction/revised monetary limit, the Department is not to file appeal before the Tribunal, wherein, the tax effect is less than Rs.10,00,000/-, consequently, these appeals of the Revenue are not maintainable.

Therefore, in view of uncontroverted contention 10 of the ld.

DR and the aforementioned circular of CBDT, the appeals of the Revenue are dismissed as not maintainable.

Finally, the appeals of the Revenue are dismissed as not maintainable.

This order was pronounced in the open court in the presence of the ld. representative from both sides at the conclusion of the hearing on 21/12/2015.

Sd/- Sd/- (Ashwani Taneja) (Joginder Singh) लेखा सद#य / ACCOUNTANT MEMBER या$यक सद#य /JUDICIAL MEMBER मुंबई Mumbai; 'दनांक Dated : 21/12/2015 f{x~{tÜ?

P.S/.न.स. आदेश क %$त'ल(प अ)े(षत/Copy of the Order forwarded to : 1. अपीलाथ, / The Appellant (Respective assessee) 2. -.यथ, / The Respondent.

3. आयकर आयु0त(अपील) / The CIT, Mumbai.

4. आयकर आयु0त / CIT(A)- , Mumbai, 5.

2वभागीय -तनध, आयकर अपील&य अधकरण, मुंबई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स.या2पत -त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.

Registrar) आयकर अपील य अ धकरण, मुंबई / ITAT, Mumbai