ITO 17(1)(2), MUMBAI v. SHETH METAL PROCESSOR, MUMBAI

ITA 5695/MUM/2011 | 2007-2008
Pronouncement Date: 13-09-2011 | Result: Dismissed

Appeal Details

RSA Number 569519914 RSA 2011
Assessee PAN AAAFS6160M
Bench Mumbai
Appeal Number ITA 5695/MUM/2011
Duration Of Justice 1 month(s) 3 day(s)
Appellant ITO 17(1)(2), MUMBAI
Respondent SHETH METAL PROCESSOR, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 13-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 13-09-2011
Assessment Year 2007-2008
Appeal Filed On 09-08-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC MUMBAI BEFORE SHRI R V EASWAR PRESIDENT I T A NO: 5695/MUM/2011 (ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER 17(1)(2) MUMBAI APPELLANT VS M/S SHETH METAL PROCESSOR MUMBAI RESPONDENT (PAN: AAAFS6160M) ASSESSEE BY: MR G P TRIVEDI REVENUE BY: NONE DATE OF HEARING: 13 TH SEPTEMBER 2011 DATE OF PRONOUNCEMENT: 13 TH SEPTEMBER 2011 O R D E R THIS IS AN APPEAL FILED ON 9 TH AUGUST 2011 BY THE REVENUE. THE TAX EFFECT IN THIS APPEAL IS ` 2 26 980/- AS CAN BE SEEN FROM COLUMN 6 OF THE FIRST PAGE OF THE ORDER OF THE CIT(A). AS P ER INSTRUCTION NO.3/2011 DATED 09.02.2011 ISSUED BY THE CBDT NO A PPEAL SHALL BE FILED AFTER THE AFORESAID DATE BEFORE THE TRIBUNAL BY THE DEPARTMENT UNLESS THE TAX EFFECT EXCEEDS ` 3 00 000/-. IN THE PRESENT APPEAL THE TAX EFFECT IS LESS THAN ` 3 00 000/- AND THEREFORE THE APPEAL IS DISMISSED IN LIMINE AS HAVING BEEN FILED IN CONTRAV ENTION OF THE ABOVE CIRCULAR. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF THE HEARING ON 13 TH SEPTEMBER 2011. SD/- ( R V EASWAR ) MUMBAI DATED 13 TH SEPTEMBER 2011 PRESIDENT SALDANHA 2 ITA NO: 5695/MUM/2011 COPY TO: 1. M/S SHETH METAL PROCESSOR HASAN JETHA COMPOUND OPP. BYCULLA GOODS DEPOT BYCULLA MUMBAI 400 027 2. ITO 17(1)(2) MUMBAI 3. CIT-17 MUMBAI 4. CIT(A)-29 MUMBAI 5. DR SMC BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR ITAT MUMBAI