DEPUTY COMMISSIONER OF INCOME TAX 1(3)(2) MUMBAI vs TIA CONSTRUCTION COMPANY PRIVATE LIMITED MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N.

PRASAD (JUDICIAL MEMBER) AND SHRI N.K.

PRADHAN (ACCOUNTANT MEMBER) ITA No.

4680/MUM/2017 Assessment Year: 2011-12 DCIT, Central Circle-8(1), Mumbai Room No.

656, 6th floor, Aayakar Bhavan, M.K.

Road, Mumbai-400020.

Vs.

Shri Ramesh G.

Gowani, 501, Commerce House, 140, N.M.

Road, Fort, Mumbai-400023.

PAN No.

AAEPG3540M Appellant Respondent Revenue by : Mr.

Manoj Kumar Singh, DR Assessee by : None ITA No.

4706/MUM/2017 Assessment Year: 2010-11 ACIT-16(1), Room No.

439, Aayakar Bhavan, M.K.

Marg, Mumbai-400020.

M/s Trimurti Films P.

Ltd.

B-11, Commerce Centre, Tardeo Road Mumbai-400034.

AAACT4118M Appellant Respondent Revenue by : Mr.

Manoj Kumar Singh, DR Assessee by : None Shri Ramesh G.

Gowani & Ors ITA No.

4680/Mum/2017 & Ors 2 ITA No.

4907/MUM/2017 Assessment Year: 2013-14 Income Tax Officer- 1(3)(2), Room No.

541, 5th floor, Aayakar Bhavan, M.K.

M/s Shree Madhu Industrial Estate Ltd. (now known as Madhu Corporation Park Ltd.) Madhu Industrial Estate, Ground floor, Pandurang Budhkar Marg, Mumbai-400013.

AAACS6532J Appellant Respondent Revenue by : Mr.

4908/MUM/2017 Assessment Year: 2013-14 Income Tax Officer- 1(3)(2), Room No.

M/s SPS Finquest Pvt.

G-702, Keshav Kunj 1, Sector 30, Vashi, Navi Mumbai-400705 PAN No.

AAACC2671C Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 3 ITA No.

5038/MUM/2017 Assessment Year: 2013-14 Asst.

Commissioner of Income Tax Circle-32(2), Room No.

308, 3rd floor, C-11, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai-400051.

M/s Naitik Gems, 1103-A, Aditya Tower, Chandvarkar Lane, Borivali (W), Mumbai- 400092.

AAEFN5488M Appellant Respondent Revenue by : Mr. e by : Mr.

4997/MUM/2017 Assessment Year: 2007-08 & ITA No.

4998/MUM/2017 Assessment Year: 2008-09 ACIT-17(3), Mumbai Room No.

137, 1st floor, Aayakar Bhavan, M.K.

Marg, Mumbai-400020..

M/s Saif Marine, 220, 2nd floor, Vyapar Bhavan 49, P.D’Mello Road, Masjid Bunder, Mumbai-400009 PAN No.

AAPFS3198E Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 4 ITA No.

5059/MUM/2017 Assessment Year: 2011-12 Income Tax Officerr-32(2)(4), Room No.

306, 3rd floor, C-11, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai-400051.

AAEFN5488M Appellant Respondent Revenue by : Mr.

5071/MUM/2017 Assessment Year: 2008-09 The ACIT-25(2), Room No.

508, C-10, 5th floor, Pratyakshakar Bhavan Bandra Kurla Complex, Bandra (E), Mumbai- 400051.

M/s Devashya, 11/14, Hari Niwas, Hanuman Cross Road, Vile Parle, Mumbai- 400056.

AAAFD1690H Appellant Respondent Revenue by : Mr.

5109/MUM/2017 Assessment Year: 2012-13 The ITO-21(2)(2), Room No.

111, 1st floor, Piramal Chambers, Parel, Mumbai-400012.

Ms.

Madhvi Sanjay Patil Flat No.

4, Durgesh Dadar CHS, S.B.

Marg, Dadar, Mumbai-400028.

ALDPP2490H Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 5 ITA No.

5160/MUM/2017 Assessment Year: 2010-11 DCIT-4(3)(1) R.N.

649, 6th floor, Aayakar Bhavan, Mumbai- 400020.

M/s Perfect Corporation Services Ltd.

301, Sona Chambers, 507/509, JSS Road, Cira Bazar, Marine Lines (E), Mumbai-400002 PAN No.

AADCP0907H Appellant Respondent Revenue by : Mr.

5161/MUM/2017 Assessment Year: 2010-11 DCIT-4(2)(1) R.No. )(1) R.No.

M/s Rukshmani Syntex Pvt.

Office No.

47-48, Mittal Industrial Estate, Sir M.

V.

Road, Andheri (E), Mumbai- 400059.

AAACR2507C Appellant Respondent Revenue by : Mr.

5169/MUM/2017 Assessment Year: 2012-13 DCIT Cir-6(3)(2), R.

No.

506, 5th floor, Aayakar Bhavan, M.K.

M/s Jamnotri Impex Pvt.

Ltd., 404, Anand Building, 82, 84, Kazi Syed Street, Masjid Bandar, Mumbai- 400003 PAN No.

AAACJ0974D Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 6 ITA No.

5174/MUM/2017 Assessment Year: 2013-14 Deputy/Assistant Commissioner of Income Tax, Circle-3 Kalyan, 2nd Floor, Rani Mansion, Murbad Road, Kalyan (W)-421301 Vs.

M/s Prabhat Trade Link 03, Nayankamal Apartment Opp.

Mahila Mandal Bazar Peth, Kalyan (W)-421301.

AABFP9025B Appellant Respondent Revenue by : Mr.

4747/MUM/2017 Assessment Year: 2007-08 ACIT-33(3) C-12, 6th floor, R.

607, Pratyakshakar Bhavan, B.K.C., Bandra (East) Mumbai-400051.

Smt.

Reena A.

Goyal, 1503, Challenger Tower, II, Thakur Village, Kandivali East, Mumbai-400101.

AGSPG7620C Appellant Respondent Revenue by : Mr.

Manoj Kumar Singh, DR Assessee by : Mr.

Ankush Agarwal, AR Shri Ramesh G.

4680/Mum/2017 & Ors 7 ITA No.

4865/MUM/2017 Assessment Year: 2012-13 ITO-26(3)(4), Room No.

507, 5th floor, C-11, Pratyakshakar Bhavan, Bandra Kurla Complex, Mumbai-400051.

Shri Vinod Sayaji Suryavanshi 2-B, Sai Shradha CHS Ltd.

V.S.

Road, Mohali Village, Sakinaka, Mumbai-400072.

AVXPS4296E Appellant Respondent Revenue by : Mr.

4903/MUM/2017 Assessment Year: 2011-12 Dy.

Commissioner of Income Tax-11(2)(1), Room No.

417, Aayakar Bhavan, M.K.

C.R.

Rajesh Nair A-801, N.G. -801, N.G.

Garden, Bunder Pakhadi Road, Kandivali (W), Mumbai-400067.

ADRPN0413A Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 8 ITA No.

4921/MUM/2017 Assessment Year: 2011-12 ACIT, Circle-11(3)(2), Room No.

427, Aayakar Bhavan, 4th floor, M.K.

M/s Wilhelmsen Ship Management (India) Pvt.

31/32 Apple Heritage, Sir.

MV Road, Plot No.

4C, Andheri (E), Mumbai-400093.

AAACI1614H Appellant Respondent Revenue by : Mr.

Nishant Thakkar, AR ITA No.

4817/MUM/2017 Assessment Year: 2011-12 DCIT-4(1)(1), Room No.

640, 6th floor, Aayakar Bhavan, M.K.

M/s Emkay Global Financial Services Ltd.

The Ruby, 7th floor, Senapati Bapat Marg, Dadar (W), Mumbai-400028.

AAACE0994L Appellant Respondent Revenue by : Mr.

4870/MUM/2017 Assessment Year: 2009-10 DCIT-12(1)(1), Room No.

223, 2nd floor, Aayakar Bhavan, M.K.

M/s Aluwind Architectural Pvt.

16, Municipal Shopping Centre, Mitha Nagar, Goregaon (W), Mumbai-400090.

AAECA5798A Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 9 ITA No.

4884/MUM/2017 Assessment Year: 2013-14 Deputy Commissioner of Income Tax-1(3)(2), Room No.

540, 5th floor, Aayakar Bhavan, M.K.

M/s Tia Construction Co.

Pvt.

Tanna House, 1st floor, 11/A, Nathalal Parikh Marg, Colaba, Mumbai-400039.

AALCS1888E Appellant Respondent Revenue by : Mr.

4878/MUM/2017 Assessment Year: 2009-10 ACIT-19(3), Matru Mandir, 2nd floor, R.No.

206, Tardeo Road, Mumbai-400007 Vs.

Shree Vinoo K.

Naik 236- Blue Roase Industrial Estate, 2nd flr, Western Express Highway, Borivali (E), Mumbai-400086 PAN No.

86 PAN No.

AACPN2962L Appellant Respondent Revenue by : Mr.

4895/MUM/2017 Assessment Year: 2009-10 Income Tax Officer- 26(2)(4), R.

709, 7th floor, C-11, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai- 400051.

M/s Power Mech Engg.

Corporation, Shop No.

2, Bhaiyasaheb Nagar, Barkat Ali Naka, Walada (East), Mumbai-400037.

AAFFP4713N Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 10 ITA No.

1977/MUM/2018 Assessment Year: 2011-12 Income Tax Officer Circle-3(3)(3) Room No.

672, Aayakar Bhavan, M.K.

Road, Churchgate, Mumbai-400020.

M/s.

Travel Mart India Pvt.

Ltd., 7, Tulsiani Chambers, Ground Floor, Nariman Point, Mumbai – 400 021 PAN No.

AABCT 6760 E Appellant Respondent Revenue by : Mr.

1990/MUM/2018 Assessment Year: 2007-08 The Asst.

Commissioner of Income Tax, Circle- 16(2) Room No.

440, 4th floor, Aayakar Bhavan, M.K.

Shri Ketan R Chokshi 723/724 Arun Chambers, Pt.

M.M.

Malviya Marg Tardeo Road, Mumbai - 400 034 PAN No.

AABPC8082F Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 11 ITA No.

2012/MUM/2018 Assessment Year: 2010-11 The Asst.

Comm issioner of Income Tax, Circle- 13(1)(1) Room No.

218, 2ndfloor, AayakarBhavan, M.K.

Shri Mahendra Singh Mehta 3401/C, Oberoi Woods, Mohan Gokhale Road, Goregaon (East) Mumbai – 400 063 PAN No.

AABPM7661A Appellant Respondent Revenue by : Mr.

2015/MUM/2018 Assessment Year: 2012-13 The Deputy Commissioner of Income Tax, Circle-14(2)(1) Room No.

432, 4th floor, Aayakar Bhavan, M.K.

Hindustan Diamond Pvt.

Ltd., DE 6010, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051 PAN No.

AAACH0400Q Appellant Respondent Revenue by : Mr.

Mitesh N.

Shah Shri Ramesh G.

4680/Mum/2017 & Ors 12 ITA No.

2016/MUM/2018 Assessment Year: 2009-10 The Deputy Commissioner of Income Tax, Central Circle-8(2) Room No.

658, 6th floor, AayakarBhavan, M.K.

Shri Devan K.

Gandhi A/303, Balaji Gardens, Sector – 11, Koparkhairne, Navi Mumbai 400 709 PAN No.

ABHPG0909N Appellant Respondent Revenue by : Mr.

2052/MUM/2018 Assessment Year: 2013-14 Asst.

Commissioner of Income Tax-25(3), Mumbai Room No.

601, C-10, 6th floor, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051.

M/s MM Corporation, 402, Bajaj View, Bajaj Road, Vile Parle (W), Mumbai-400056.

AAAFM1898E Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 13 ITA No.

2070/MUM/2018 Assessment Year: 2013-14 ACIT-17(2), Room No.

134A, Aayakar Bhavan, M.K.

Road, Mumbai- 400020.

M/s Lemuir Air Express Oricon House, 2nd floor, K Dubash Marg, Fort, Mumbai- 400023.

AAAFL2518C Appellant Respondent Revenue by : Mr.

2074/MUM/2018 Assessment Year: 2014-15 Income Tax Officer- 20(3)(1), Room No.

622, 6th floor, Piramal Chambers, Parel, Mumbai-400012.

Ramlingam Palaniappan 10, Sangeet Sagar, Laxmi Narayan Lane, Matunga, Mumbai-400019 PAN No.

AAKPP9603N Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 14 ITA No.

2103/MUM/2018 Assessment Year: 2012-13 JCIT (TDS) (OSD) – 2(3) 718, 7th Floor, Smt K.G.

Mittal Ayurvedic Hospital Building, CharniRaod (W), Mumbai – 400 002 Vs.

Zee Entertainment Enterprises Ltd. rises Ltd., 18th Floor, Marathon Futurex, N.M.

Joshi Marg., Lower Parel, Mumbai – 400 013 PAN No.

AAACZ0243R Appellant Respondent Revenue by : Mr.

Jay Bhansali, AR ITA No.

2109/MUM/2018 Assessment Year: 2013-14 Dy.

Commissioner of Income Tax Circle 1(1)(1), Room No.

533/579, 5th Floor, Aayakar Bhavan, M.K.Road, Mumbai-400 020.

Allana Sons Pvt.

Ltd., Allana House, Allana Road Colaba, Mumbai – 400 001 PAN No.

AAACA4533D Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 15 ITA No.

2139/MUM/2018 Assessment Year: 2014-15 Income Tax Officer, Ward 3(2) Room No.

4, B Wing, 6th Floor, Ashar I.T.

Park, Wagle Industrial Estate, Thane, Mumbai – 400 604.

Eternity Co-op Housing Society Ltd.,Telco Compound, Next to Eternity Mall, Dyansadhanda College Road, Teen Hath Naka, Thane (W)- 400604 PAN No.

AAAAE2614B Appellant Respondent Revenue by : Mr.

2144/MUM/2018 Assessment Year: 2012-13 DCIT CC-7(3), Room No.

655 6th floor, Aayakar Bhavan, M.K.

M/s Padmavati Township Pvt.

412, 71-G, Vardhman Chamber C.P.

Road Horniman Circle Fort Mumbai.

AAFCM7826P Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 16 ITA No.

2243/MUM/2018 Assessment Year: 2013-14 Dy.

Commissioner of Income Tax, Range-9(1)(2), Room No.

260, 2nd floor, Aayakar Bhavan, M.K.

M/s Ashrit Holdings Ltd., A- 25, MIDC, Street No.-3, Marol Industrial Area, Andheri (E), Mumbai-400093.

AAACA6083E Appellant Respondent Revenue by : Mr.

2287/MUM/2018 Assessment Year: 2011-12 Dy.

Commissioner of Income Tax, Range- 15(1)(1), Room No.

470, 4thfloor, Aayakar Bhavan, M.K.

M/s. .

Fudenberg Gala Household Product Private Ltd B-902/903/904, 9th Floor, B-Wing, 02 Galleria, Plot No.

23/24, Minerva Industrial Estate, Near Asha Nagar, Off LBS Marg, Mulund (W), Mumbai – 400080 PAN No.

AADCG4345E Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 17 ITA No.

2298/MUM/2018 Assessment Year: 2010-11 Asst.

Commissioner of Income Tax, Range-32(3), Room No.

108, 1st Floor, C-11, PratyakshakarBhavan, BandraKurla Complex, Bandra (East), Mumbai- 400051 Vs.

Shital S Shah 305, Madhur Apartment, T.P.S.

Road No.56, Borivali West, Mumbai – 400 092 PAN No.

AXNPS2077F Appellant Respondent Revenue by : Mr.

2309/MUM/2018 Assessment Year: 2014-15 Asst.

Commissioner of Income Tax Circle – 4, Room No.

2, Ashar I.T.

Park, 6th Floor, A Wing, Road No.16Z, Wagle Industrial Estate, Thane, Mumbai – 400 604 Vs.

Shri Anthony John Pereira Shop No.4,5,6, Ground Floor, Bldg No.21B,Amol Nagar, Near Naigaon Station (W), Vasai PAN No.

AASPP8647G Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 18 ITA No.

2323/MUM/2018 Assessment Year: 2012-13 Income Tax Officer (E)-2(3) Plot No.

6, Swami Shree Vallabhdas Marg, Sion (W), Mumbai-400022.

Shree Vallabh Shikshan Sansthan Room No.

513, 5th floor, Piramal Chambers, Lalbaug, Lower Parel, Mumbai- 400012.

AAATV0044R Appellant Respondent Revenue by : Mr.

2330/MUM/2018 Assessment Year: 2013-14 Income Tax Officer - 32(1)(2), Room No.

204, C- 11, 2ndfloor, PratyakshkarBhavan, BandraKurla Complex, Bandra (E), Mumbai – 400 051.

Shri Ashok V.

Viradia B-202, Building No.7, Prem Nagar, Mandpeshwar Road, Borivali (W) Mumbai – 400 092 PAN No.

AAIPV3260B Appellant Respondent Revenue by : Mr.

Ramesh G.

4680/Mum/2017 & Ors 19 ITA No.

2331/MUM/2018 Assessment Year: 2013-14 The Deputy Commissioner of Income Tax, Circle- 2(2)(1), Room No.

545, 5th floor, Aayakar Bhavan, M.K.

Road, Churchgate, Mumbai- 400020.

M/s Indagro Foods Pvt.

Allana House, 4, Allana Road, Colaba, Mumbai- 400001.

AAACI6584Q Appellant Respondent Revenue by : Mr.

2345/MUM/2018 Assessment Year: 2013-14 The Deputy Commissioner of Income Tax, Circle- 9(3)(1), Room No.

215, 2nd floor, AayakarBhavan, M.K.

First Fitness India Pvt.

Ltd., 201/203, Trade Avenue, Suren Road, Andheri (E), Mumbai – 400 093 PAN No.

AAACL2475P Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 20 ITA No.

2404/MUM/2018 Assessment Year: 2013-14 The Deputy Commissioner of Income Tax, Circle- 3(3)(2), Room No.

609, 6th floor, AayakarBhavan, M.K.

Talwar Equity Management Pvt., ltd., 301-A, 3rd Floor, Poonam Chambers, Dr.

Annie Besant Road, Worli, Mumbai – 400 018 PAN No.

AADCT0048B Appellant Respondent Revenue by : Mr.

2455/MUM/2018 Assessment Year: 2013-14 The Deputy Commissioner of Income Tax, Circle- 8(1)(2), Room No.

651, 6th floor, AayakarBhavan, M.K.

SAP Holdings and Leasing Pvt.

Ltd., 53, DattaBhavan, Vijay Manjrekar Lane, Gokhale Road, Dadar (W), Mumbai – 400 028 PAN No.

AAFCS7429B Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 21 ITA No.

2612/MUM/2018 Assessment Year: 2011-12 Income Tax Officer – 25(3)(2) Room No.

604, C-10, 6th Floor PratyakshkarBhavan, BandraKurla Complex, Bandra (E), Mumbai – 400 051 Vs.

Shri Pranav Suresh Bhatt 1st Floor, Chiranjeev, Gulmohar Cross Road No. s Road No.4, JVPD Scheme, Juhu, Mumbai – 400 049 PAN No.

AFJPB6846H Appellant Respondent Revenue by : Mr.

2624/MUM/2018 Assessment Year: 2011-12 The Asst.

Commissioner of Income Tax, Circle 13(1)(1) 2nd Floor, Room No.218 Aayakar Bhavan, M.K.

Road, Mumbai-400 020 Vs.

OTIS Elevator Company (India) Ltd., 9th Floor, Magnus Tower, Link Road, Malad (W), Mumbai – 400 064 PAN No.

AAACO0481E Appellant Respondent Revenue by : Mr.

Firoze Andhyarujina, AR Shri Ramesh G.

4680/Mum/2017 & Ors 22 ITA No.

2634/MUM/2018 Assessment Year: 2013-14 DCIT CC-7(2), Room No.

655, 6th floor, Aayakar Bhavan, M.K.

M/s DSG Corporation Pvt.

103A, Swiss Corner, Shastri Nagar, Varsova, Andheri (W), Mumbai- 400053.

AAACD5064G Appellant Respondent Revenue by : Mr.

Shri Prateek Jain, AR ITA No.

2651/MUM/2018 Assessment Year: 2014-15 Income Tax Officer, Circle – 13(3)(4) Room No.

216B, Aayakar Bhavan, M.K.

Road, Mumbai-400020 Vs.

Third Eye Integrated Services Pvt.

Ltd., 4th Floor, Lalani Aura, 34th Road, Bandra (West), Mumbai – 400 050.

AAECT3554D Appellant Respondent Revenue by : Mr.

4680/Mum/2017 & Ors 23 ITA No.

2654/MUM/2018 Assessment Year: 2013-14 DCIT-13(2)(1), Room No.

146, 1st floor, Aayakar Bhavan, M.K.

M/s Sapa Building System Pvt.

Dheeraj Heritage, Near Milan Mall Santacruz (M) Mumbai-400054.

AAPCS4488N Appellant Respondent Revenue by : Mr.

2676/MUM/2018 Assessment Year: 2014-15 Dy.

Commissioner of Income Tax Central Circle- 8(4), 6th floor, Room No.

658, Aayakar Bhavan, M.K.

M/s Bermaco Energy Systems Pvt.

D-73/1, TTC Industrial area, MIDC Road, Turbhe, Navi Mumbai-400705 PAN No.

05 PAN No.

AAACB272N Appellant Respondent Revenue by : Mr.

2738/MUM/2018 Assessment Year: 2011-12 ITO, Ward-1(1), Kalyan 1st floor, Mohan Plaza, Wayale Nagar, Kalyan West.

Shri Balaram Madhukar Choudhary 105, Temghar Village, Bhiwandi-421302.

ADNPC7004Q Appellant Respondent Revenue by : Mr.

Manoj Kumar Singh, DR Shri Ramesh G.

4680/Mum/2017 & Ors 24 Assessee by : Ms.

Lipsa A.

Chanchlani, AR ITA No.

2739/MUM/2018 Assessment Year: 2011-12 ITO, Ward-1(3), Kalyan 1st floor, Mohan Plaza, Wayale Nagar, Kalyan West, Mumbai – 421 301 Vs.

Shri Padmakar Madhukar Chaudhary 105, Temghar Village, Bhiwandi-421302 PAN No.

ACIPC0777G Appellant Respondent Revenue by : Mr.

Manoj Kumar Singh, DR Assessee by : Ms.

Chanchlani, AR ITA No.2740 /MUM/2018 Assessment Year: 2011-12 Income Tax Officer, Ward No.1(5) 1st Floor, Mohan Plaza, Wayale Nagar, Khadakpada, Kalyan (W) – 421 301.

Shri Gopinath M.

Chaudhary 105, Temghar Village, DandekarWadi, Bhiwandi, Mumbai– 421 302 PAN No.

ACIPC1958R Appellant Respondent Revenue by : Mr.

Chanchlani, AR Date of Hearing : 10/08/2018 Date of pronouncement : 24/08/2018 Shri Ramesh G.

4680/Mum/2017 & Ors 25 ORDER PER BENCH The Central Board of Direct Taxes (CBDT) vide Circular No.

3/2018 dated 11.07.2018 has specified that appeals shall not be filed before the Income Tax Appellate Tribunal (ITAT) in cases where the tax effect does not exceed the monetary limit of Rs.20,00,000/-.

For this purchase, ‘tax effect’ means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of issues against which appeal is intended to be filed.

Further, ‘tax effect’ shall be taxes including applicable surcharge and cess. and cess.

However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute.

In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect.

In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions.

In case of penalty order, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.

2.

In the captioned appeals, it seems the tax effect does not exceed the monetary limit of Rs.20,00,000/-.

At para 13 of the above Circular, it has been mentioned that: “13.

This Circular will apply to SLPs/appeals/cross objection/references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references.

Pending appeals Shri Ramesh G.

4680/Mum/2017 & Ors 26 below the specified tax limits in para 3 above may be withdrawn/not pressed.” 3.

Before us, the Ld.

DR submits that liberty may kindly be given to raise, after necessary further verification, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be shown that the appeals are covered by the exceptions and (ii) which are inadvertently included in this bunch of appeal, wherein the tax effect in terms of the above CBDT Circular, exceed Rs.20,00,000/-.

There was no opposition from the Ld. counsels of the assessee to the above submission of the Ld.

DR.

4.

We agree with the above contentions of the Ld.

DR and make it clear that the appellants shall be at liberty to file Miscellaneous Applications to point out the cases which are wrongly included in these appeals so summarily dismissed, and we will take appropriate remedial measures in this regard.

5.

In view of the above observations, these appeals, involving tax effect of less than Rs.20,00,000/- are dismissed as withdrawn. withdrawn.

Order pronounced in the open court on 24/08/2018.

Sd/- Sd/- ( C.N.

PRASAD) (N.K.

PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 24/08/2018 Rahul Sharma, Sr.

P.S.

4680/Mum/2017 & Ors 27 Copy of the Order forwarded to : 1.

The Appellant 2.

The Respondent.

3.

The CIT(A)- 4.

CIT 5.

DR, ITAT, Mumbai 6.

Guard file.

BY ORDER, //True Copy// (Dy./Asstt.

Registrar) ITAT, Mumbai