CMC LTD., MUMBAI V. THE DY.C.I.T.,RANGE 10(1), MUMBAI

ITA 6029/MUM/2008

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1574 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-11-2009
• Assessment Year: 2001-2002
• Appeal Filed On: 06-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YESHWANT U CHAVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: MUMBAI BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO 6029/MUM/2008 (ASSESSMENT YEAR: 2001-02) CMC LTD, CMC HOUSE, C-18, BANDRA-KURLA COMPLEX, BANDRA (EAST), MUMBAI -400 051 PAN: AAACC 2030 K VS ACIT CIRCE -24(1), MUMBAI -400 051 APPELLANT RESPONDENT APPELLANT BY: SHRI NITESH JOSHI RESPONDENT BY: SHRI YESHWANT U CHAVAN ORDER PER R.K. GUPTA, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT (A) RELATING TO ASSESSMENT YEAR 2001-02. 2. THE APPROVAL OF C.O.D IS NECESSARY TO PROSECUTE THE APPEAL. AS C.O.D. APPROVAL HAS NOT BEEN OBTAINED BY THE ASSESSEE IN THIS CASE, THEREFORE, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . HOWEVER, IF ON A LATTER STAGE, IF THE COD IS OBT AINED BY THE ASSESSEE THEN, AS PER RULE OF THE ITAT ASSESSEE MAY FILE MISCELLANEOUS APPLICATION AND THIS ORDER OF THE TRIBUNAL MAY BE RECALLED FOR DISP OSING OFF THE APPEAL ON MERIT. WE ORDER ACCORDINGLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ITA NO 6029/MUM/2008 CMC LTD 2 ORDER PRONOUNCED ON 25TH DAY OF NOVEMBER 2009. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (R.K. GUPTA) JUDICIAL MEMBER MUMBAI, DATE: 25TH NOVEMBER 2009 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) X, MUMBAI. 4) THE CIT-MC- X, MUMBAI. 5) THE D.R. C BENCH, ITAT, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR CHAVAN* I.T.A.T., MUMBAI ITA NO 6029/MUM/2008 CMC LTD 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 18.11.09 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 23.11.09 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER