VISVESVARAYA INDUSTRIAL RESEARCH & DEVELOPMEN CENTRE, MUMBAI v. JCIT RG 12(2), MUMBAI

ITA 2616/MUM/2009 | 2005-2006
Pronouncement Date: 07-04-2010 | Result: Dismissed

Appeal Details

RSA Number 261619914 RSA 2009
Assessee PAN AABCM0996K
Bench Mumbai
Appeal Number ITA 2616/MUM/2009
Duration Of Justice 11 month(s) 14 day(s)
Appellant VISVESVARAYA INDUSTRIAL RESEARCH & DEVELOPMEN CENTRE, MUMBAI
Respondent JCIT RG 12(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 07-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 07-04-2010
Date Of Final Hearing 05-04-2010
Next Hearing Date 05-04-2010
Assessment Year 2005-2006
Appeal Filed On 23-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI BEFORE SHRI R.S.SYAL AM AND SMT.ASHA VIJAYARAGHAVAN JM ITA NO.2616/MUM/2009 : ASST.YEARS 2005-2006 M/S.M.VISVESVARAYA INDUSTRIAL RESEARCH & DEVELOPMENT CENTRE CENTRE-1 31 ST FLOOR CUFFE PARADE MUMBAI 400 005 PA NO.AABCM0996K. VS. THE JOINT COMMISSIONER OF INCOME-TAX RANGE 12(2) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI FIROZE B. ANDHYARUJINA RESPONDENT BY : SHRI O.P. SHARMA O R D E R PER R.S.SYAL AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ON 23.02.2009 PURSUANT TO THE RECTIFICATION ORDER PASSED BY THE ASSESSING OFFICER U/S 154 OF TH E ACT IN RELATION TO THE ASSESSMENT YEARS 2004-2005. 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE OBSER VE THAT THE ASSESSEE HAS RAISED SIMILAR ISSUE BEFORE THE TRIBUNAL FOR ASSESS MENT YEAR 2002-2003 IN ITA NO.2615/MUM/2009 AND THE ORDER IN RESPECT OF WHICH HAS BEEN PASSED BY THE TRIBUNAL. VIDE ITS ORDER OF EVEN DATE THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE. RESPECTFULLY FOLLOWING THE PRECEDENT WE A PPROVE THE VIEW TAKEN BY THE AUTHORITIES BELOW. 3. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 7 TH DAY OF APRIL 2010. SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 7 TH APRIL 2010. DEVDAS* ITA NO.2616/MUM/2009 M/S.M.VISVESVARAYA INDUSTRIAL RESEARCH & DEV. CENT RE. 2 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENTS. 3. THE CIT CONCERNED 4. THE CIT(A) - XII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.