GOVIND PROPERTIES P. LTD, MUMBAI V. ACIT 2(1), MUMBAI

ITA 6659/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 4559 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 23-09-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 31-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Assessee Lawyers: PANKAJ JAIN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER. I.T.A. NO. 6659/MUM/2009. ASSESSMENT YEAR : 2006-07. GOVIND PROPERTIES PVT. LTD., ASSTT. COMMISSIONER OF INCOME-TAX, SEKSARIA CHAMBERS, 4 TH FLOOR, VS. 2(1), MUMBAI. NAGINDAS MASTER ROAD, FORT, MUMBAI 400 001. PAN AAACG 1408P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ JAIN. RESPONDENT BY : SHRI D. SONGATE. O R D E R PER J.SUDHAKAR REDDY, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE CIT(APPEALS)-4, MUMBAI DATED 02-12-2009 FOR T HE ASSESSMENT YEAR 2006-07. 2. THE SOLE ISSUE THAT ARISES IN THIS APPEAL IS DI SALLOWANCE U/S 14A. AFTER CONSIDERING RIVAL SUBMISSIONS, WE SET ASIDE THE ISS UE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN THE LINE OF THE DECISION OF THE JURIS DICTIONAL HIGH COURT IN THE CASE OF GODREJ & BOYCE MFG. CO. LTD. VS. DCIT REPORTED IN 234 CTR (BOM) 1. 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF SEPT., 2010. SD/- SD/- (VIJAY PAL RAO) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUN TANT MEMBER MUMBAI, DATED: 30 TH SEPT. 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, G-BENCH //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI BENC HES