RB ENTERPRISES ( GRAIN DEPARTMENT), MUMBAI V. ITO 13(3)(1), MUMBAI

ITA 1853/MUM/2010

• Counselvise Citation: 185319914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 09-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR
• Assessee Lawyers: JIGNESH R SHAH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S.SYAL, AM AN D SHRI R.S.PADVEKAR, JM ITA NO.1853/MUM/2010 : ASST.YEAR 2005-2006 M/S.R.B.ENTERPRISES (GRAIN DEPARTMENT) 199A NARSI NATHE STREET MUMBAI 400 009. PAN : AAFFR6471H. VS. THE INCOME TAX OFFICER WARD 13(3)(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JIGNESH R.SHAH RESPONDENT BY : SHRI C.G.K.NAIR O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 16.04.2009 IN RELATI ON TO THE ASSESSMENT YEAR 2005-2006. 2. THIS APPEAL IS TIME BARRED BY 221 DAYS. THE LEAR NED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL IN THE CASE OF M/S.RANCHHODDAS BHAICHAND & CO. VS. ITO UNDER SIMILAR CIRCUMSTANCES WAS ALSO TIME BARRED BY 221 DAYS AND HIS SUBMISSIONS MADE IN SUPPORT OF CONDONATION OF DELAY BE ADOPTED HERE. THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONDONATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RE LEVANT MATERIAL ON RECORD ON THE ISSUE OF CONDONATION OF DELAY. THE ABOVE REFERRED CASE OF M/S.RANCHHODDAS BHAICHAND & CO. VS. ITO IN ITA NO.1854/MUM/2010 CAME UP FOR DISPOSAL BEFORE THE TR IBUNAL. VIDE ORDER DATED 30 TH JUNE, 2011, THAT IS TODAY ITSELF, THIS VERY BENCH HAS NOT CONDONE D THE DELAY AND DISMISSED THE ASSESSEES APPEAL ON THAT ISSUE ALONE. SINCE BOTH THE SIDES HAVE RELIED ON THEIR ARGUMENTS ITA NO.1853/MUM/2010 M/S.R.B.ENTERPRISES (GRAIN DEPARTMENT). 2 TENDERED IN THE SAID CASE OF M/S.RAN CHHODDAS BHAICHAND & CO., FOLLOWING THE PRECEDENT WE REFUSE TO CONDONE THE DELA Y AND RESULTANTLY DI SMISS THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN TH E OPEN COURT ON THIS 30 TH DAY OF JUNE, 2011. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 30 TH JUNE, 2011. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.