MICROLINK MARKETING P. LTD, MUMBAI v. ITO 4(2)(4), MUMBAI

ITA 1153/MUM/2011 | 2007-2008
Pronouncement Date: 16-03-2011 | Result: Dismissed

Appeal Details

RSA Number 115319914 RSA 2011
Assessee PAN AAACM5797K
Bench Mumbai
Appeal Number ITA 1153/MUM/2011
Duration Of Justice 1 month(s) 8 day(s)
Appellant MICROLINK MARKETING P. LTD, MUMBAI
Respondent ITO 4(2)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 16-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 16-03-2011
Assessment Year 2007-2008
Appeal Filed On 08-02-2011
Judgment Text
1 ITA NO.1153/MUM/2011 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI SMC SMC SMC SMC BENCH BENCH BENCH BENCH MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI BEFORE SHRI R K PANDA AM BEFORE SHRI R K PANDA AM BEFORE SHRI R K PANDA AM BEFORE SHRI R K PANDA AM ITA NO. ITA NO. ITA NO. ITA NO. 1153/MUM/2011 1153/MUM/2011 1153/MUM/2011 1153/MUM/2011 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2007 2007 2007 2007- -- -08 0808 08) )) ) MICROLINK MARKETING P LTD M B AGARWAL 204 CAMY HOUSE 3 DHUS WADI DR C H STREE MUMBAI 400 002 VS THE IN COME TAX OFFICER WARD 4(2) (4) MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAACM5797K AAACM5797K AAACM5797K AAACM5797K A SSESSEE BY NONE REVENUE BY SHRI SATBIR SINGH/DR PER R K PANDA AM PER R K PANDA AM PER R K PANDA AM PER R K PANDA AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29.12.2010 OF THE CIT(A)-11 MUMBAI RELATING TO ASS ESSMENT YEAR 2007-08. 2 DESPITE SERVICE OF NOTICE THROUGH RPAD WHICH WAS DULY SERVED ON THE ASSESSEE (COPY OF THE ACKNOWLEDGEMENT IS ON RECORD) NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMEN T OF THE CASE WAS FILED. THEREFORE THIS APPEAL IS BEING DISPOSED OF ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD DR. 3 THE ASSESSEE IN ITS GROUNDS OF APPEAL HAS CHALLEN GED THE ORDER OF THE CIT(A) IN CONFIRMING THE DISALLOWANCE OF RS. 86 84 2/- MADE BY THE ASSESSING OFFICER U/S 14A OF THE I T ACT R.W.R 8D. 4 AFTER HEARING THE LD DR AND PERUSING THE ORDERS O F THE ASSESSING OFFICER AND THE CIT(A) I AM OF THE CONSIDERED OPINION THAT THE MATTER REQUIRES FRESH ADJUDICATION AT THE LEVEL OF THE ASSESSING OFFICER IN THE LIGHT OF THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF GODRE J & BOYCE MFG P LTD VS ACIT 2 ITA NO.1153/MUM/2011 REPORTED IN 328 ITR 81. I THEREFORE RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE S AME AFRESH IN LIGHT OF THE DECISION OF THE JURISDICTIONAL HIGH COURT CITED SUP RA AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE GROUND RAISED BY THE ASSESSEE IS A CCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. 5 IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 16 TH MAR 2011. SD/- ( R K PANDA ) ( R K PANDA ) ( R K PANDA ) ( R K PANDA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED:16 TH MAR 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI