ACIT 8(1), MUMBAI v. GSL INDIA LTD, MUMBAI

ITA 2093/MUM/2009 | 2004-2005
Pronouncement Date: 09-03-2010 | Result: Dismissed

Appeal Details

RSA Number 209319914 RSA 2009
Assessee PAN AAACG2334A
Bench Mumbai
Appeal Number ITA 2093/MUM/2009
Duration Of Justice 11 month(s) 5 day(s)
Appellant ACIT 8(1), MUMBAI
Respondent GSL INDIA LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 09-03-2010
Assessment Year 2004-2005
Appeal Filed On 03-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI A.L.GEHLOT AM & SMT. P.MADHAVI DEVI JM I.T.A.NO.2093/MUM/2009 - A.Y 2004-05 ASST. COMMISSIONER OF I.T. 8(1) MUMBAI M/S GSL INDIA LTD. POLYMERS PVT. LTD. PLOT NO.56 GSL HOUSE ROAD NO.17 MIDC ANDHERI [W] MUMBAI 400 053 PAN NO.AAACG 2334 A (APPELLANT) (RESPONDENT) REVENUE BY : MR. MOHD. USMAN. ASSESSEE BY : NONE O R D E R PER P.MADHAVI DEVI JM: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST CIT (A)S ORDER DATED 16/01/2009. 2. THE ONLY GRIEVANCE OF THE REVENUE IN THIS APPEAL IS THAT THE LD. CIT[A] HAS ERRED IN ALLOWING THE LATE PAYMENT OF P F & ESIC OF RS.19 17 656/- WHICH HAVE BEEN MADE DURING THE GRAC E PERIOD OF 5 DAYS WITHOUT APPRECIATING THE FACTS OF THE CASE. A T THE TIME OF HEARING THE LD. DR POINTED FROM PARA-4.3 OF THE CIT[A] S O RDER THAT THE CORRECT FIGURE IS RS.13 16 203/- AND NOT RS.19 17 656/-. ON BEING SATISFIED ABOUT THE CORRECTNESS OF THE FIGURE WE TAKE THE FI GURE AS RS.13 16 203/-. 2 3. NONE WAS PRESENT FOR THE RESPONDENT ASSESSEE. T HEREFORE WE DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE L D. DR HAS BEEN HEARD. 4. FROM THE GROUND OF APPEAL ITSELF IT IS SEEN THAT THE ASSESSEE HAS MADE THE PAYMENT WITHIN THE GRACE PERIOD. WE FIND T HAT THIS ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION O F THE MADRAS HIGH COURT IN THE CASE OF GANAPATI MILLS [243 ITR 29]. T HEREFORE WE SEE NO MERIT IN THE APPEAL OF THE REVENUE AND THIS GROUND OF APPEAL IS REJECTED. 5. IN THE RESULT REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 10 TH DAY OF MARCH 2010. SD/- SD/- (A.L.GEHLOT) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 10 TH MARCH 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY/AS ST.REGISTRAR ITAT MUMBAI.