ACIT 32(1) MUMBAI vs GUJARAT CONSTRUCTION MUMBAI
Party Details
- ACIT 32(1) MUMBAI
- GUJARAT CONSTRUCTION MUMBAI
Case Summary
ACIT 32(1) MUMBAI vs GUJARAT CONSTRUCTION MUMBAI (Case No. ITA 3183/MUM/2017) is listed in the Income Tax, filed on 2 May 2017. The case was disposed of. 1 order has been issued in this matter.
Orders (1)
- 26SEP 2018judgementView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
P a g e | 1 ITA No.
3183/Mum/2017 A.Y 2008-09 ACIT-32(1) Vs.
M/s Gujarat Construction IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R.
Baskaran, Accountant Member and Shri Ravish Sood, Judicial Member ITA No.
3183/Mum/2017 (Assessment Year: 2008-09) ACIT-32(1) Pratyaksha Kar Bhavan, Room No.
209, 2nd Foor, Bandra Kurla Complex, Bandra (East), Mumbai-400 051 Vs.
M/s Gujarat Construction Shop No.6, Rachna CHS, Eksar Road, Borivali West, Mumbai- 400092 PAN – AAVFS8191B Revenue Assessee Revenue by: Shri Nishant Samaiya, D.R Assessee by: Shri R.C.
Modi & Ms.
Ketki Rajeshirke, A.R Date of Hearing: 26.09.2018 Date of Pronouncement: 26.09.2018 O R D E R Per Ravish Sood, JM The captioned appeal filed by the Revenue pertaining to assessment year 2008-09 is directed against the order passed by CIT(A)-44, Mumbai, dated 27.02.2017, which in turn arises from the order passed by the Assessing Officer under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 23.02.2016.
2.
At the outset, the ld.
Authorized Representative (for short ‘A.R’) for the assessee submitted that the tax effect involved in this appeal is less than Rs.20.00 lacs.
The ld.
Departmental Representative (for short ‘D.R’) did not controvert the said factual position.
3.
We find that the CBDT vide its Circular No.03/2018, dated 11/07/2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal, retrospectively.
Since the tax effect in P a g e | 2 ITA No.
M/s Gujarat Construction dispute in the captioned appeal is admittedly below the monetary limit of Rs.20.00 lacs specified in the CBDT Circular No.
03/2018, dated 11/07/2018, therefore, the same is dismissed as not maintainable.
4.
In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 2609.2018 Sd/- Sd/- (B.R.Baskaran) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER भ ुंफई Mumbai; ददन ुंक 26.09.2018 Ps.
9.2018 Ps.
Rohit आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : 1. अऩीर थी / The Appellant 2. प्रत्मथी / The Respondent.
3. आमकय आम क्त(अऩीर) / The CIT(A)- 4. आमकय आम क्त / CIT 5. विब गीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भ ुंफई / DR, ITAT, Mumbai 6. ग र्ड प ईर / Guard file. सत्म वऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.
Registrar) आयकर अिीऱीय अधिकरण, भ ुंफई / ITAT, Mumbai P a g e | 3 ITA No.
M/s Gujarat Construction