SEA LINK (INDIA) LTD, MUMBAI V. DCIT 3(3), MUMBAI

ITA 6948/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8408 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 23-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 06-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO.6948/MUM/2010 ASSESSMENT YEAR: 2006-07 2 REQUIRED TO DECIDE THE APPEAL ON MERITS. IN VIEW O F ABOVE, WE SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND RESTORE THE MATTER TO THE FIL E OF LD CIT(A) TO DECIDE THE APPEAL AFRESH ON PAYMENT OF RS.2000/- BY THE ASSESSEE TO D EPARTMENT. WE MAY STATE THAT IF THE ASSESSEE FAILS TO CO-OPERATE, LD CIT (A) WILL B E AT LIBERTY TO DECIDE THE APPEAL ON MERIT ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. HENCE, THE APPEAL IS RESTORED TO THE FILE OF LD CIT(A). 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 9 TH NOVEMBER, 2012 SD/- (RAJENDRA) ACCOUNTANT MEMBER SD/- (B.R. MITTAL) JUDICIAL MEMBER MUMBAI, DATED 9 TH NOVEMBER, 2012 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),7, MUMBAI 4. COMMISSIONER OF INCOME TAX, 3, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH E MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI