ASSISTANT COMMISSIONER OF INCOME TAX 23(1) MUMBAI vs AURA MEDICAL TECHNOLOGIES MUMBAI

आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No.

6809/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) DCIT, CC-5(1), R.No.

1928, 19th Floor, Air India Building, Nariman Point, Mumbai-400 021 Vs.

Halan International (Prop.

Om Hari Halan) 20, 4th Floor, Bhatia Niwas, 233/235, Samuel Street, Mumbai-03 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN NO.

AAAPH1353B अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6752/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No.

6753/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Aayakr ApIla saM./ ITA No.

6755/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2012-13) ACIT, 5(3)(2) Room No.

573, Aayakar Bhavan, 5th Floor, Mumbai-20 Vs.

Sterling Jewels Private Ltd.

Unit No.208, A-Z, Industrial Estate, Ganprao Kadam, Lower Parel, Mumbai-13 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAJCS3316D अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 2 Aayakr ApIla saM./ ITA No.

6761/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) DCIT-1(1) 579, Aayakar Bhawan, M.K.

Road, Mumbai-20 Vs.

Benham Estate & I.T.

Parks Ltd.

5th Floor, Times Tower, Kamala Mills Compound, Lower Parel, Mumbai-13 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAACB2190F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6802/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) ITO (IT) 3(3) (1) Room No.

1631, 16th Floor, Air India Building, Nariman Point, Mumbai-400 021 Vs.

Mrs.

Aditi Bharat Parulekar 163D, Harihar Niwas, Dr.

Niwas, Dr.

Ambedkar Road, Dadar, Mumbai-400 014 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN NO.

BGKPP2934H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6806/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) DCIT, CC-5(4), R.No.

1927, 19th Floor, Air India Building, Nariman Point, Mumbai-400 021 Vs.

Wadhwan Retail Pvt.

Ltd.

Ground Floor, Madhava Building, Bandra Kurla Complex, Andheri Ghatkopar Link Road, Bandra (E), Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAACW6147R 3 अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

7476/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) DCIT-CC-1(4), Room No.

902, Pratistha Bhavan, 9th Floor, Old CGO building Annexe, Mumbai-20 Vs.

BD & P Hotels India P.

DB house, Yashodham, Gen.

A.K.

Vaidya Marg, Goregaon (E), Mumbai-400 063 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AABCB4615J अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6453/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) ACIT-3(1)(2) Room No.

607, 6th Floor, Aayakar Bhavan, Mumbai-20 Vs.

Coral India Finance & Housing Ltd.

4th Floor, Dalamal House, nariman Point, Mumbai-21 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAACC4449C अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Kumar Kale, AR 4 Aayakr ApIla saM./ ITA No.

6494/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2004-05) ITO-1(2)(3) 527, Aayakar Bhavan, M.K.

Mangalaum Drugs & Organics Pvt.

Rupam Build.

3rd Floor, P.D.

Mello Road Near GPO Mumbai-400 0 01 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. ं./PAN No.

AAACM7880P अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6563/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) Aayakr ApIla saM./ ITA No.

6565/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2014-15) ACIT, 23(1) Room No.

113, Matru Mandir, 1st Floor, Tardeo Rd, Mumbai- 400 007 Vs.

Aura Medical Technologies B-406, Deeraj Sneh, 30th Road, Pali Naka, Bandra (West), Mumbai-400 050 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAOFA6499F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6572/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) Acit-18(2), 302, 3rd Floor, Earnest House, NCPA Marg, Mumbai-400 021 Vs.

M/s Munot Ornaments Annex, Shop No.

A-14, Glitz Mall, 99, Vithalwadi, ChampaGali Cross Lane, Kalbadevi, Mumbai-02 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) 5 स्थायी लेखा िं./PAN No.

AASFM6304R अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6576/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) ACIT-16(2) Room No.

479, 4th Floor, Aayakar Bhavan, M.K.

Shri S.

Ganesh 10, 2nd Floor, Fair Field, J.S.

Malani Road, Churchgate, Mumabi-20 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AAGPS5047M अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6594/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) ACIT, 14(2)(2) 461, Aayakar Bhavan, 4th Floor, M.K.

Marg, Mumbai-20 Vs.

Milestone City Complex Pvt.

602, Hallmark Business Palaza, Sant Dyaneshwar Marg, Opp.

Gurunanak Hospital, Bandra (East), Mumbai-51 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. ं./PAN No.

AAFCM4859H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 6 Aayakr ApIla saM./ ITA No.

6630/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) ITO, 2(2)(3) Room No.

542, 5th Floor, Aayakar Bhavan, M.K.

Road, Churchgate, Mumbai-20 Vs.

Nicco Securities Pvt.

96/98, 3rd Floor, Dhanji Street, Mumbai Devi Road, Mumbai-02 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AABCN1737D अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6786/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2014-15) DCIT-Circle 4(1)(2) Room No.

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

Creative Labels Pvt.

Ltd Room No.

305, Sharaf Mansion, 3rd Floor, Princess Street, Kalbadevi, Mumbai- 400 002 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AACCC6150G अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6787/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) ITO, Ward 16(2)(5) Rom No.

443, 4th Floor, Aayakar Bhavan, M.K.

Ketan Nemchand Chedda C-4, Big Spalsh, Sector No.

17, Vashi, Mumbai-705 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AFIPC3658K 7 अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No.

6890/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) ITO-13(3)(1) Room No.

227, 2nd Floor, Aayakar Bhavan, M.K.

Radhe Krishna Agencies Pvt.

A-201, Raghav Vasant Vally, Near Dindoshi Bus Depot, Film City Road, Malad East, Mumbai-400 097 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AADCR4869A अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM./ ITA No. ./ ITA No.

6923/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2014-15) DCIT, Cir.

6(3)(1) R.No.

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

Road, Mumbai- 20 Vs.

India Fashions Ltd.

369, A-2, Shah and Nahar Industrial Estate, Lower Parel, Mumbai-400 013 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.

AABCI4292A अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Mahesh Rajora, AR ुनवाई की तारीख / Date of hearing: 10-08-2018 घोषणा की तारीख / Date of pronouncement : 10-08-2018 8 AadoSa / O R D E R PER BENCH: All these appeals pertains to Revenue and when called for hearing and pointed out to the learned Sr.

DR that the tax effect in these appeals is below the prescribed limit as prescribed by the Central Board of Direct Taxes (CBDT) vide circular F.No.

279/Misc.

142/2007-ITJ (Pt) dated 11.07.2018, wherein monetary limits and other conditions for filing of departmental appeal before Tribunal has been revised and fixed at ₹ 20 lacs for filing of the Departmental appeal, the learned Sr.

DR could not controvert the fact that the tax effect in all these appeals of Revenue is below the prescribed limit as prescribed by CBDT circular dated 11.07.2018.

2.

We have gone through the circular and noticed that this circular will apply to pending appeals also & we are referring to Para 13 of the circular for this proposition, which reads as under: - “13.

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

Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed.” 3.

In view of the above, we are of the view that the Revenue’s appeals are fully covered by CBDT circular No. rcular No.

3 of 2018 and there is no exception brought out by the Revenue that these appeals falls under any of the exception as provided in Para 10 which reads as under: - 9 “10.

Adverse judgments relating to 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) Where the Constitutional validity of the provisions of an Act or Rule IS under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection m the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts.” 4.

When this was confronted to the learned Sr.

Departmental Representative Shri DG Pansari, he could not point out that these appeals falls under any of the exception as provided in Circular No.

3 of 2018 but he only requested that a liberty be given to Revenue for recalling of the order in case the AO found that these cases falls under any of the exceptions as provided in this circular.

Admittedly, the tax effect in these appeals of Revenue is much below the prescribed limit of filing appeal before the Tribunal i.e. ₹ 20 lacs as per CBDT circular No.

3 of 2018.

In view of the above, these appeals of Revenue are dismissed as withdrawn in view of Circular No 3 of 2018.

However, the Revenue is at liberty to get the order recalled in case any of the above appeals falls under the exceptions as provided in above CBDT circular.

10 5.

In the result, all these appeals of Revenue are dismissed as withdrawn.

Order pronounced in the open court on 10-08-2018.

AadoSa kI GaaoYaNaa Kulao mao idnaMk 10-08-2018 kao kI ga[- .

Sd/- Sd/- (जी. मंजुनाथ /G MANJUNATHA) (महावीर स िंह /MAHAVIR SINGH) (लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER) मुिंबई, ददनािंक/ Mumbai, Dated: 10-08-2018 स दीप सरकार, व. सरकार, व.निजी सधिव / Sudip Sarkar, Sr.PS आदेश की प्रनिललपप अग्रेपिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent.

3. आयकर आयुक्त(अपील) / The CIT(A) 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, मुिंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशाि सार/ BY ORDER, त्यावपत प्रयत //True Copy// उप/सहायक पुंजीकार (Asstt.

Registrar) आयकर अपीलीय अधिकरण, मुिंबई / ITAT, Mumbai