HOMI K. BHABHA, MUMBAI V. ITO (INT) 3(1), MUMBAI

ITA 3058/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7634 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 20-03-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.3058/M/2011 ( A.Y.-2008-09) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI H BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM ITA NO.3058/M/2011 ( A.Y.-2008-09) SH. HOMI K BHABHA 49 CUFF PARADE, COLABA,MUMBAI 400005 VS THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) 3(1) MUMBAI (APPELLANT ) (RESPONDENT) PAN NO. PAN :AACPB 8660 M ASSESSEE BY MS APURVA SHAH REVENUE BY SH V V SHASTRI DT.OF HEARING 20 TH MARCH, 2012 DT OF PRONOUNCEMENT 28 TH , MARCH 2012 ORDER PER RAJENDRA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 4 TH MARCH, 2011 FOR THE AY 2008-09. 2 WE HAVE HEARD THE LD AR OF THE ASSESSEE AS WELL A S THE LD DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE AR OF THE ASSESSEE FAIRLY CONCEDED THAT THE ISSUE IN QUESTION HAD ALREADY BEEN DECIDED AGAINST THE ASSESSEE IN THE EARLIER YEAR BY THE ORDER OF THE T RIBUNAL IN ITA/NO. 3287/MUM/2009 FOR THE AY 2006-07 VIDE ORDER DATED 28 .09.2011. 3 AT THE OUTSET, WE NOTE THAT THIS ISSUE HAS ALREAD Y DECIDED AGAINST THE ASSESSEE BY THE TRIBUNAL WHILE DECIDING THE APPEAL IN ITA/NO. ITA NO.3058/M/2011 ( A.Y.-2008-09) 2 3287/MUM/2009 FOR THE AY 2006-07 VIDE ORDER DATED 28 .09.2011. THEREFORE, RESPECTFULLY FOLLOWING THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE AY 2006-07, WE DECIDE THIS ISSUE AGAINST THE ASSESS EE AND IN FAVOUR OF THE REVENUE FOR THE YEAR UNDER CONSIDERATION. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 28 TH , DAY OF MAR 2012 SD/ SD /- ( VIJAY PAL RAO ) JUDICIAL MEMBER ( RAJENDRA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 28 TH , MAR 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI