RSA Number | 186319914 RSA 2009 |
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Bench | Mumbai |
Appeal Number | ITA 1863/MUM/2009 |
Duration Of Justice | 10 month(s) 21 day(s) |
Appellant | NATIONAL BICYCLE CORPORATION OF INDIA LTD, MUMBAI |
Respondent | DCIT CIR 7(1), MUMBAI |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 15-02-2010 |
Appeal Filed By | Assessee |
Order Result | Dismissed |
Bench Allotted | B |
Tribunal Order Date | 15-02-2010 |
Assessment Year | 2004-2005 |
Appeal Filed On | 24-03-2009 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI R.S.PADVEKAR JM ITA NO.1863/MUM/2009 : ASST.YEAR 2004-2005 M/S.NATIONAL BICYCLE CORPORATION OF INDIA LIMITED 250 WORLI P.O.PRABHADEVI MUMBAI 400 030. PA NO.AAACN1788M. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 7(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K.PRADHAN RESPONDENT BY : S/SHRI S.S.RANA PEEYUSH JAIN & PRA BHAT JHA O R D E R PER : R.S.SYAL AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 19.01.2009 IN RELATION TO THE ASSESSMENT YEAR 2004-2005. 2. AS PER THE REQUIREMENT OF LAW THE ASSESSEE COMPA NY IS REQUIRED TO OBTAIN COD FOR PROSECUTING THE APPEAL. THE ASSESSEE HAS NO T BROUGHT ON RECORD THE PERMISSION FROM COD TO PROSECUTE ITS APPEAL BEFORE THE TRIBUNAL. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FAIRLY CONCEDED THAT N O PERMISSION HAS BEEN RECEIVED BY THE ASSESSEE FROM COD SO FAR. IN THE ABSENCE O F HAVING OBTAINED THE COD PERMISSION WE DISMISS THE APPEAL FILED BY THE ASSE SSEE IN LIMINE. IT IS HOWEVER MADE CLEAR THAT IF SUBSEQUENTLY THE APPROVAL FROM C OD IS OBTAINED THE ASSESSEE MAY APPROACH THE TRIBUNAL FOR THE RESTORATION OF TH IS APPEAL. 3. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 15 TH DAY OF FEBRUARY 2010. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 15 TH FEBRUARY 2010. DEVDAS* ITA NO.1863/MUM/2009 M/S.NATIONAL BICYCLE CORPORATION OF INDIA LTD. 2 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) VII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI. ITA NO.1863/MUM/2009 M/S.NATIONAL BICYCLE CORPORATION OF INDIA LTD. 3 DATE INITIAL 1. DRAFT DICTATED ON 12.02.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.02.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER.
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