M/s. Hasan Hajee & Co., Mangalore V. CIT(A), Madikeri

ITA 540/BANG/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0649 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 27-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Keywords: Rectification of order
• Section: 271(1)(c); 154; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI K.P.T. THANGAL, VICE PRESIDENT AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.540/BANG/2009 ASSESSMENT YEAR : 2004-05 HASAN HAJEE & CO., BUNDER, MANGALORE 575 001. : APPELLANT VS. THE COMMISSIONER OF INCOME-TAX (APPEALS), MANGALORE. : RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE COMPANY FOR THE ASSESSMENT YEAR 2004-05 AGAINST THE ORDER OF THE CIT(APPEALS) DATED 24.3.09 LEVYING PENALTY OF RS.94,74,760 U/S. 271(1)(C) OF THE ACT. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER THE ASS ESSEE COMPANY HAS FILED AN APPLICATION ON 16.10.09 REQUESTING FOR THE WITHDRAWAL OF THE APPEAL AS THE ADDITIONS MADE BY THE LD. CIT(APPEALS ) WAS DELETED BY THE ITAT AND THE CIT(APPEALS), MANGALORE HAD PASSED THE RECTIFICATION ORDER ITA NO.540/B/09 PAGE 2 OF 2 U/S. 154 BY CANCELLING THE DEMAND. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DISMISS THE APPEAL AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF NOVEMBER, 2009. SD/- SD/- ( K.P.T. THANGAL ) (A. MOHAN ALANKAMONY ) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE 06 TH NOVEMBER, 2009. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.