DCIT 22(3), MUMBAI v. SUPER CONSTRUCTION CO., NAVI MUMBAI

ITA 3967/MUM/2009 | 2001-2002
Pronouncement Date: 28-05-2010 | Result: Dismissed

Appeal Details

RSA Number 396719914 RSA 2009
Assessee PAN AADFS1973R
Bench Mumbai
Appeal Number ITA 3967/MUM/2009
Duration Of Justice 11 month(s) 3 day(s)
Appellant DCIT 22(3), MUMBAI
Respondent SUPER CONSTRUCTION CO., NAVI MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 28-05-2010
Assessment Year 2001-2002
Appeal Filed On 24-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH MUMBAI BEFORE SHRI D.K. AGARWAL JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER ITA NO. 3967/M/2009 (ASSESSMENT YEAR: 2001-02) DCIT 22(3) M/S. SUPER CONSTRUCTION CO. 3RD FLOOR TOWER NO. 6 MANGALMURTI OPP. HOTEL HIGH WAY VASHI RAY .STN. COMPLEX VS. VIEW PLOT NO. 17 SECTOR 30 VASHI NAVI MUMBAI VASHI NAVI MUMBAI PAN - AADFS 1973 R APPELLANT RESPONDENT APPELLANT BY: SHRI L.K. AGRAWAL RESPONDENT BY: SMT. MALATHY PILLAI O R D E R PER B. RAMAKOTAIAH A.M. THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER OF THE CIT(A) XXII MUMBAI DATED 23.03.2009 ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING IT IS NOTICED THA T THE TAX EFFECT IN THIS APPEAL IS BELOW THE PRESCRIBED LIMIT I.E. RS.2 LAK HS. AS SUCH THIS APPEAL DESERVES TO BE DISMISSED IN LIMINE IN VIEW OF THE J UDGMENT OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. PI THWA ENGINEERING WORKS 276 ITR 519. THE LEARNED DEPARTMENTAL REPRESENTATI VE DID NOT OBJECT TO THE FACTUAL ASPECT. 3. HAVING CAREFULLY CONSIDERED THE RIVAL SUBMISSION S AND FROM A CAREFUL PERUSAL OF THE AFORESAID JUDGMENT OF JURISDICTIONAL HIGH COURT IN WHICH IT HAS BEEN HELD THAT IF THE REVENUE FILES AN APPEAL C ONTRARY TO THE INSTRUCTIONS ISSUED BY THE CBDT WHICH ARE BINDING UPON THE REVE NUE THE SAME IS LIABLE TO BE DISMISSED BEING NOT MAINTAINABLE. THEREFORE WE ARE OF THE VIEW THAT ITA NO. 3967/M/2009 2 THE APPEAL DESERVES TO BE DISMISSED IN LIMINE BEING FILED CONTRARY TO THE INSTRUCTIONS OF CBDT AND WE DISMISS THE SAME. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 28 TH MAY 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXII MUMBAI 4. THE CIT XXII MUMBAI CITY 5. THE DR J BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.