ITO 9(3)(1), MUMBAI v. SHRI VINAYAKA PRODUCTS P. LTD, MUMBAI

ITA 3038/MUM/2010 | 2006-2007
Pronouncement Date: 31-03-2011 | Result: Dismissed

Appeal Details

RSA Number 303819914 RSA 2010
Bench Mumbai
Appeal Number ITA 3038/MUM/2010
Duration Of Justice 11 month(s) 14 day(s)
Appellant ITO 9(3)(1), MUMBAI
Respondent SHRI VINAYAKA PRODUCTS P. LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 31-03-2011
Date Of Final Hearing 22-03-2011
Next Hearing Date 22-03-2011
Assessment Year 2006-2007
Appeal Filed On 16-04-2010
Judgment Text
I.T.A NO.3038/ MUM/2010 SHRI VINAYAKA PRODUCTS P. LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH MUMBAI. BEFORE SHRI D.K.AGARWAL JUDICIAL MEMBER AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER I.T.A NO.3038/ MUM/2010 ASSESSMENT YEAR: 2006-07 INCOME TAX OFFICER 9(3)(1) .. APPELLANT R.NO.227 AAYAKAR BHAVAN M.K. ROAD MUMBAI-20. VS SHRI VINAYAKA PRODUCTS P. LTD. . RESPONDEN T TODI ESTATE 1 ST FLOOR SUN MILL COMPOUND LOWER PAREL (W) MUMBAI-13. PA NO.AABCS 6060 N APPEARANCES: SUMIT KUMAR FOR THE APPELLANT ANKIT AGARWAL FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. THIS APPEAL IS FILED BY THE ASSESSING OFFICER AGAINST T HE ORDER DATED 4 TH FEBRUARY 2010 OF THE CIT (A)-20 MUMBAI IN THE MA TTER OF ORDER UNDER SECTION 154 OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 20 06-07. 2. THE ASSESSING OFFICER IS AGGRIEVED BY THE CIT(A)S ORD ER IN REJECTING THE RECTIFICATION APPLICATION UNDER SECTION 154 OF THE I NCOME TAX ACT 1961. 3. LEARNED REPRESENTATIVES AGREE THAT THE ORDER IN RE SPECT OF WHICH THE ASSESSING OFFICER HAS FILED THE RECTIFICATION PETITION HAS SINCE BEEN RESTORED TO THE FILE OF THE ASSESSING OFFICER HIMSELF VIDE ORDER DATED 4 TH NOVEMBER 2010 BY A CO- I.T.A NO.3038/ MUM/2010 SHRI VINAYAKA PRODUCTS P. LTD 2 ORDINATE BENCH OF THIS TRIBUNAL IN ITA NO.6486/M/200 9 FOR THE ASSESSMENT YEAR 2006-07. 4. IN THIS VIEW OF THE MATTER AND IN VIEW OF THE FAC T THAT THE ASSESSING OFFICER IS IN-SEISIN OF THE MATTER OF REMAND PROCEEDINGS OF THE CIT (A) S ORDER UNDER SECTION 154 AGGRIEVED BY WHICH THE ASSESSING OFFICER IS IN APP EAL BEFORE US IS WHOLLY INFRUCTUOUS AND ACCORDINGLY DISMISSED. 4. IN THE RESULT APPEAL IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON 31 ST MARCH 2011 SD/- (D.K.AGARWAL) JUDICIAL MEMBER SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI DATED 31 ST MARCH 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) 20 MUMBAI 4. COMMISSIONER OF INCOME TAX 9 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH J MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI I.T.A NO.3038/ MUM/2010 SHRI VINAYAKA PRODUCTS P. LTD 3 I.T.A NO.3038/ MUM/2010 SHRI VINAYAKA PRODUCTS P. LTD 4