HARIYANA SHIP DEMOLITION P.LTD, MUMBAI V. ACIT CEN CIR 38, MUMBAI

ITA 2431/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2455 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 18-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Assessee Lawyers: REEPAL C TRALSHAWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUM BAI BEFORE SHRI JASON P. BOAZ, AM AND SHRI RAM LAL NEGI , JM ./ I.T.A. NO. 2431/MUM/2014 ( / ASSESSMENT YEAR: 2009-10) HARIYANA SHIP DEMOLITION PVT LTD. 156,MAKER CHAMBER VI,220, JAMNALAL BAJAJ MARG,NARIMAN POINT MUMBAI-400 009. / VS. ACIT CCIRCLE-38, AAYAKAR BHAVAN, MUMBAI 400 021 ./ ./PAN/GIR NO. AABCH 9449K ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI REEPAL C. TRALSHAWALA) / RESPONDENT BY : MS, KUSUM BANSAL, DR / DATE OF HEARING : 18/11/2015 !'#$ / DATE OF PRONOUNCEMENT : 18/11/2015 / O R D E R PER JASON P. BOAZ , A. M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-41, MUMBAI DAT ED 17.01.2013 FOR THE ASSESSMENT YEAR 2009-10. 2 I.T.A. NO.1501/MUM/2014 (A.Y:2009-10) THE HINDUSTAN CO-OPERATIVE BANK LTD. VS. JT. CIT 2.1. WHEN THE CASE WAS CALLED FOR HEARING THE LD. A UTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WISHES TO WITHDRAW THIS APPEAL. THE LD. AUTHORIZED REPRESENTATIVE FILED LETTER DATED 18 /11/2015 TO THIS EFFECT, THE RELEVANT PORTION OF WHICH IS AS UNDER:- 18/11/2015 TO, THE HON'BLE MEMBERS, ITAT, BENCH 'H', MUMBAI REF: HARIYANA SHIP DEMOLITION P. LTD. ITA NO.243L/MUM-2014 AY 2009-10 FIXED FOR HEARING ON 18/11/2015 SUB: REQUEST FOR WITHDRAWAL OF APPEAL WITH REFERENCE TO THE ABOVE, THE ABOVE APPEAL IS FI LED BY THE ASSESSEE. THE ISSUE INVOLVED IN THE APPEAL IS IN RESPECT OR DISALLOWANC E MADE U/S.14A OF THE ACT. THE AMOUNT INVOLVED IN THE APPEAL IS ONLY RS.36,174/- ( INADVERTENTLY WRITTEN AS RS.6,00, 117/- IN THE GROUNDS OF APPEAL). EVEN THOUGH THIS ISSUE OF DISALLOWANCE U/S.14 OF TH E ACT ARISE IN SUBSEQUENT YEARS ALSO, HOWEVER DUE TO SMALLNESS OF AMOUNT INVOLVED I N APPEAL FOR THIS YEAR, THE APPELLANT WISHES TO WITHDRAW THE APPEAL AND REQUEST S YOUR HONOUR TO ALLOW THE APPELLANT TO WITHDRAW THE APPEAL. INCONVENIENCE CAUSED TO THE HONBLE MEMBERS IS DEEP LY REGRETTED. 3 I.T.A. NO.1501/MUM/2014 (A.Y:2009-10) THE HINDUSTAN CO-OPERATIVE BANK LTD. VS. JT. CIT KINDLY DO THE NEEDFUL AND OBLIGE. THANKING YOU, YOURS FAITHFULLY FOR HARIYANA SHIP DEMOLITION P. LTD. (REEPAJ TRALSHAWALA) A.R. ENCL: AUTHORITY LETTER 2.2. IN VIEW OF THE ASSESSEE IN THE CASE ON HAND SE EKING WITHDRAWAL OF THIS APPEAL, FOR THE REASONS STATED (SUPRA), WE DISMISS THIS APP EAL AS WITHDRAWN. 3. IN THE RESULT, THE ASSESSEES APPEAL FOR THE ASS ESSMENT YEAR 2009-10 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2015 SD/- SD/- (SHRI RAM LAL NAGI) (JASON P.BOAZ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 18.11.2015 ASHWINI GAJAKOSH 4 I.T.A. NO.1501/MUM/2014 (A.Y:2009-10) THE HINDUSTAN CO-OPERATIVE BANK LTD. VS. JT. CIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' ( ) / THE CIT(A) 4. ' / CIT - CONCERNED 5. ()* ++,- , ,-$ , / DR, ITAT, MUMBAI 6. *01 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) $%, / ITAT, MUMBAI