DCIT 1(1)(1) MUMBAI vs ALMET HEALTHCARE P.LTD MUMBAI
Party Details
- DCIT 1(1)(1) MUMBAI
- ALMET HEALTHCARE P.LTD MUMBAI
Case Summary
DCIT 1(1)(1) MUMBAI vs ALMET HEALTHCARE P.LTD MUMBAI (Case No. ITA 4403/MUM/2015) is listed in the Income Tax, filed on 21 Jul 2015. The case was disposed of. 1 order has been issued in this matter.
Orders (1)
- 4APR 2017judgementView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ऐ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A.
No 4403 and 4404/Mum/2015 (निर्धारण वषा / Assessment Years : 2009-10 and 2011-2012) Dy.
Commissioner of Income Tax, 1(1)(1), Room No.579, Aayakar Bhavan, M K Road, Mumbai-400020 फनाभ/ Vs.
M/s Almet Health Care, 19, Raj Mahal, 84, Veer Nariman road, Mumbai-400020 Appellant Respondent PAN: AAACS7170C अऩीराथी की ओय से / Appellant by : Shri Rajesh Kumar Yadav प्रत्मथी की ओय से/Respondent by : Shri Harshal Agarwal सुनवाई की तायीख /Date of Hearing : 4.4.2017 घोषणा की तायीख /Date of Pronouncement : 4.4.2017 आदेश / O R D E R PER RAJESH KUMAR, A.
M: These two appeals of the revenue are directed against the two separate orders dated 18.3.2015 passed by the ld.CIT(A)-2, Mumbai.
Since these appeals pertain to same assessee and ground of appeal raised therein is identical and therefore these appeals are clubbed together, 2 ITA No.4403 and 4404/Mum/2015 heard together and are being decided by this consolidated order for the sake of convenience.
2.
At the outset, we have noticed that the tax effect in these appeals of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015.
We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by the revenue fixing the tax effect limit of Rs.10 lakhs.
In the instant case, the tax effect is below Rs.10 lakhs, therefore the same is not maintainable and liable to be dismissed in limine.
This Circular is retrospective and applicable to the pending appeals also.
3.
Considering the above CBDT Circular, we found that these appeals of the revenue are not maintainable as the tax effect in these appeals are below Rs.10 lakhs.
Accordingly, we dismiss the appeals of the revenue.
4. evenue.
4.
In the result, the appeals of the revenue are dismissed.
Order pronounced in the open court on 4th April, 2017 Sd sd (SAKTIJIT DEY) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक Dated : 4.4.2017 SRL,Sr.PS 3 ITA No.4403 and 4404/Mum/2015 आदेश की प्रततलरपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent 3. आमकय आमुक्त(अऩीर) / The CIT(A) 4. आमकय आमुक्त / CIT – concerned 5. पवबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, Mumbai 6. गार्ड पाईर / Guard File आदेशानुसाय/ BY ORDER, True copy उऩ/सहामक ऩंजीकाय (Dy./Asstt.
Registrar) आमकय अऩीरीम अधधकयण, भुंफई / ITAT, Mumbai