DR SARITA MILIND DAVARE, MUMBAI V. ACIT CEN CIR 40, MUMBAI

ITA 2185/MUM/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2620 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CAPTAIN PRADEEP ARYA
• Assessee Lawyers: VIJAY KOTHARI
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI ( JM) ITA NO 2185/MUM/2014 ASSESSMENT YEAR: 2007-08 DR. SARITA MILIND DAVARE, FLAT NO. 501, SWAPNA APARTMENT, PARANJPE SCEME B, VILE PARLE (E), MUMBAI- 400 057. PAN:- AHVPD8632R VS. THE ACIT CENTRAL CIRCLE - 40, MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. VIJAY KOTHARI. RESPONDENT BY : CAPTAIN PRADEEP ARYA DATE OF HEARING: 2 9 /09 / 2016 DATE OF PRONOUNCEMENT: 29/09/20 16 O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST ORDER DATED 27/12/2013 PASSED BY THE LD. CIT(APPEALS)-38 MUMBAI FOR THE ASST. YEAR 2007-08, WHEREBY THE LD. CIT(A) PARTLY ALLOWED THE APPEAL FILED BY THE ASSESSEE AGAINST ASSESSMENT ORDER DATED 23/12/2011 PASSED U/ S 153A R.W.S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. AGGRIEVED, THE ASSESSEE HAS CHALLENGED THE IMPUG NED ORDER ON THE FOLLOWING GROUND OF APPEAL:- THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) E RRED IN COMPUTING THE INTEREST U/S 234 WRONGLY GIVING A CRE DIT OF TAXES AS OF 2 ITA NO 2185/MUM/2014 ASSESSMENT YEAR: 2007-08 9 TH MARCH 2011 AS AGAINST 12 TH JANUARY, 2010 I.E. THE DATE OF SEARCH U/S 132, WHEN THE CASH WAS SEIZED. 3. AT THE OUTSET, THE LD. AUTHORISED REPRESENTATIV E (AR) SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PRESS THE PRESENT APPEAL. 4. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NO T RAISE ANY OBJECTION. 5. WE, ACCORDINGLY DISMISS THE APPEAL FILED BY TH E ASSESSEE FOR THE ASSESSMENT YEAR 2007-08. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SEPTEMBER, 2016 SD/- SD/- ( B.R.BASKARAN ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED:29/09/2016 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. ! , # !$ , / DR, ITAT, MUMBAI 6. %& ' / GUARD FILE. / BY ORDER, ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI PRAMILA