DDIT (E) II(1), MUMBAI v. OTTERS CLUB, MUMBAI

ITA 4494/MUM/2010 | 2006-2007
Pronouncement Date: 06-09-2011 | Result: Dismissed

Appeal Details

RSA Number 449419914 RSA 2010
Bench Mumbai
Appeal Number ITA 4494/MUM/2010
Duration Of Justice 1 year(s) 3 month(s) 5 day(s)
Appellant DDIT (E) II(1), MUMBAI
Respondent OTTERS CLUB, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 06-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 06-09-2011
Date Of Final Hearing 06-09-2011
Next Hearing Date 06-09-2011
Assessment Year 2006-2007
Appeal Filed On 01-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH MUMBAI BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI T.R.SOOD ACCOUNTANT MEMBER ITA. NO. 4494/MUM/2010 ASSESSMENT YEAR 2006-2007 ITA. NO. 5147/MUM/2010 ASSESSMENT YEAR 2007-2008 DDIT(E)-II(1) MUMBAI. VS. OTTERS CLUB MUMBAI 400 050 PAN AAATO-0013F (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI ALEXANDER CHANDY SR.D.R. FOR RESPONDENT : SHRI A.H.DALAL ORDER PER D. MANMOHAN V.P. 1. THESE TWO APPEALS FILED AT THE INSTANCE OF THE REVENUE INVOLVE AN IDENTICAL ISSUE AND HENCE WE PROCEED TO DISPOSE OF THE APPEALS BY COMBINED ORDER FOR THE SAKE OF CONVENIEN CE. WHETHER THE LEARNED CIT(A) WAS JUSTIFIED IN DIRECTING THE ASSES SING OFFICER TO ALLOW EXEMPTION UNDER SECTION 11 OF THE I.T. ACT 1961 IS THE SUBJECT MATTER OF DISPUTE BEFORE US. 2. AT THE TIME OF HEARING BOTH THE PARTIES ADMITTE D THAT THE ISSUE STANDS SQUARELY COVERED BY VARIOUS DECISIONS OF THE ITAT MUMBAI BENCH IN ASSESSEES OWN CASE FOR THE EARLIER YEARS WHICH ARE PLACED BEFORE US IN A PAPER BOOK (PAGES 1 TO 23). S INCE THE VIEW TAKEN BY THE LEARNED CIT(A) IS IN CONSONANCE WITH THE VIE W TAKEN BY THE ITAT IN AFORECITED DECISIONS WE DO NOT FIND ANY INFIRMI TY IN THE ORDERS PASSED BY THE LEARNED CIT(A). AS PRONOUNCED IN THE OPEN COURT WE HEREBY DISMISS THE APPEALS FILED BY THE REVENUE. SD/- SD/- (T.R.SOOD) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI DATE 06 TH SEPTEMBER 2011. VBP/- 2 COPY TO 1. DDIT(E)-II(1) R.NO. 509 PIRAMAL CHAMBERS LALB AUG PAREL MUMBAI-12. 2. OTTERS CLUB CARTER ROAD BANDRA (WEST) MUMBAI 400 050 PAN AAATO-0013F 3. CIT(A)-1 MUMBAI 4. CHIEF COMMISSIONER OF INCOME TAX MUMBAI 5. D.R C BENCH 6. GUARD FILE TRUE COPY BY ORDER ASST. REGISTRAR ITAT MUMBAI BENCHES MUMBAI.