DCIT CEN CIR 21, v. UNITED SHIPERS LTD,

MA 695/MUM/2009 | 2004-2005
Pronouncement Date: 26-03-2010 | Result: Dismissed

Appeal Details

RSA Number 69519924 RSA 2009
Assessee PAN AAACU0764C
Bench Mumbai
Appeal Number MA 695/MUM/2009
Duration Of Justice 5 month(s) 14 day(s)
Appellant DCIT CEN CIR 21,
Respondent UNITED SHIPERS LTD,
Appeal Type Miscellaneous Application
Pronouncement Date 26-03-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 26-03-2010
Assessment Year 2004-2005
Appeal Filed On 12-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI B. RAMAKO TAIAH (AM) M.A. NO.695/MUM/2009 ARISING OUT OF S.A. NO145/MUM/2009 ITA NO.2099/MUM/2009 ASSESSMENT YEAR : 2004-05 ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-21 MUMBAI. ..( APPLICANT ) VS. M/S. UNITED SHIPPERS LIMITED UNITED INDIA INSURANCE BLDG. 2 ND FLOOR P.M. ROAD MUMBAI-400 001. ..( RESPONDENT ) P.A. NO. (AAACU 0764 C) APPLICANT BY : SHRI S.K. MADHUK RESPONDENT BY : SHRI SH AILESH SHAH O R D E R PER D.K. AGARWAL (JM). BY THIS MISCELLANEOUS PETITION DATED NIL THE REVENU E CONTENDED THAT IN THIS CASE THE TRIBUNAL HAS GRANTED STAY OF OUTS TANDING DEMAND SUBJECT TO THE CONDITION THAT THE ASSESSEE SHALL LOOSE OUT OF TURN HEARING IF ADJOURNMENT IS SOUGHT. SINCE THE ASSESSEE SOUG HT ADJOURNMENT ON 8.7.2009 BEFORE THE TRIBUNAL THEREB Y THE STAY GRANTED BY THE TRIBUNAL NEEDS TO BE VACATED FOR NON-CO MPLIANCE BY THE ASSESSEE IN VIEW OF THE HUGE DEMAND PENDING AMOUNTING TO MA NO.695/M/09 A.Y:04-05 2 RS.2 33 02 096/- TOGETHER WITH INTEREST U/S.234B 234 C AND 234D OF THE INCOME TAX ACT. 2. AT THE TIME OF HEARING THE LD. DR SUBMITS THAT FOR THE REASONS AS MENTIONED IN THE MISCELLANEOUS PETITION THE STAY GRANT ED BY THE TRIBUNAL BE VACATED. 3. ON THE OTHER HAND THE LD. COUNSEL FOR THE ASSESSEE A T THE OUTSET SUBMITS THAT IN THIS CASE THE TRIBUNAL HAS ALREAD Y PASSED THE ORDER IN PARTLY ALLOWING THE APPEAL IN ITA NO.2099/ M/09 FOR ASSESSMENT YEAR 2004-05 DATED 23.11.09 AND THE AO CONSEQ UENT TO THE AFORESAID ORDER OF THE TRIBUNAL ALSO PASSED ORDER U/S.154 DATED 12.2.2010 REVISING THE TOTAL INCOME AS PER ITATS ORDE R AT RS.72 97 373/- AND ALLOWING A REFUND OF RS.5 24 19 40 4/-. IN SUPPORT HE ALSO PLACED ON RECORD THE SAID ORDER OF THE AO AL ONGWITH NOTICE OF DEMAND DATED 12.2.2010. HE THEREFORE SUBMITS THAT T HE MISCELLANEOUS PETITION FILED BY THE REVENUE IS LIABLE TO BE REJECTED. 4. AFTER HEARING THE RIVAL PARTIES AND PERUSING THE M ATERIAL AVAILABLE ON RECORD WE FIND MERIT IN THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE AO CONSEQUENT TO THE ORDER OF T HE TRIBUNAL IN ITA NO.2099/M/09 DATED 23.11.09 REVISED THE TOTAL IN COME OF THE ASSESSEE AT RS.72 97 373/- AND WORKED OUT THE REFUND OF RS.5 24 19 404/- VIDE ORDER AND NOTICE OF DEMAND DAT ED 12.2.2010. MA NO.695/M/09 A.Y:04-05 3 THIS BEING SO WE ARE OF THE VIEW THAT THE MISCELLANEO US APPLICATION FILED BY THE REVENUE IS DEVOID OF ANY MERIT AND ACCORD INGLY THE SAME IS REJECTED. 5. IN THE RESULT MISCELLANEOUS APPLICATION IS REJECTED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.3.2010. SD/- SD/- (B. RAMAKOTAIAH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 26.3.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19.3.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22.3.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 26.3.2010 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 29.3.2010 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER