ENSO P. LTD, MUMBAI V. CIT 3, MUMBAI

ITA 3535/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 7860 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 19-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO.3535/MUM/2014 (AY. 2009-10) ENSO PVT. LTD., C/O. MOHANLAL JAIN & CO. CHARTERED ACCOUNTANTS, 10, CHARTERED HOUSE, GR. FLOOR, DR.C.H.STREET, MARINE LINES, MUMBAI 400 002 PAN: AABCE 8655K ...... APPELLANT VS. THE DCIT, CIR.3(1), AAYKAR BHAVAN,M.K.ROAD, MUMBAI 400 020 .... RESPONDENT APPELLANT BY : S/SHRI SANJAY KAPA DIA& NAVEEN KUMAR MISHRA RESPONDENT BY : SHRI A.K.NAYAK DATE OF HEARING : 29/03/2017 DATE OF PRONOUNCEMENT : 31/03/2017 ORDER PER G.S.PANNU,A.M: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERT AINING TO ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST AN ORDER PASSED BY CIT-3, MUMBAI DATED 18/03/2014 UNDER SECTION. 264 OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT), WHICH IN TURN, ARISES OUT OF AN ORDER PASSE D BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE ACT DATED 02/12/ 2011. 2 ITA NO.3535/MUM/2014 (AY. 2009-10) 2. AT THE TIME OF HEARING, IT WAS A COMMON POINT B ETWEEN THE PARTIES THAT THE CAPTIONED APPEAL IS NOT MAINTAINABLE AS TH E IMPUGNED ORDER PASSED BY THE CIT UNDER SECTION 264 OF THE ACT IS NOT APPE ALABLE BEFORE THE TRIBUNAL AS PRESCRIBED IN SECTION 253(1) OF THE ACT. 3. AS A CONSEQUENCE, THE CAPTIONED APPEAL IS DISMIS SED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 31/03/2017 SD/- SD/- (AMARJIT SINGH ) (G.S. PANNU) JUDICIAL MEMBER ACCOCUNTANT MEMBER MUMBAI, DATED 31/03/2017 VM , SR. PS 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