ASST CIT RG 21(3), MUMBAI V. UMC EXPORT CORPOPORATION, MUMBAI

ITA 6977/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8835 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 14-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.6977 OF 2011 UMS EXPORT CORPORATION MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'F' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO.6977/MUM/2011 (ASSESSMENT YEAR: 2007-08) ASSTT. CIT, RANGE-21(3), C-11 BUILDING, 5 TH FLOOR, PRATYAKSHKAR BHAVAN, BKC, BANDRA (EAST), MUMBAI 400051 VS. UMC EXPORT CORPORATION, 6 MARWAH INDUSTRIAL ESTATE, OPP: SAKI VIHAR ESTATE, SAKINAKA MUMBAI 400072 PAN: AABFU 9427 G (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI RAJARSHI DWIVEDY, SR.DR ASSESSEE BY: N O N E DATE OF HEARING: 17/09/2012 DATE OF PRONOUNCEMENT: 26/09/2012 O R D E R PER B. RAMAKOTAIAH, A.M. IN THIS APPEAL, ORIGINALLY THE REVENUE HAS FILED AN APPEAL IN FORM-36 IN THE NAME OF BABANRAO V. MANDE INSTEAD OF M/S UMC EXPORT CORPORATION (APPEAL NO. ITA NO.4957/MUM/2010 ) FILED ON 15/06/2010. THE REVISED FORM NO.36 WAS FILED CONSEQ UENT TO THE DEFECTIVE NOTICE ISSUED AND BY MISTAKE THE REGISTRY HAS TAKEN THE REVISED FORM 36 AS A NEW APPEAL WITH THE ITA NO.697 7/MUM/2011. WHEN THIS CASE WAS POSTED, AO INFORMED THAT THE ORI GINAL APPEAL OF UMC EXPORT CORPORATION IN APPEAL NO.4957/MUM/2010 H AS BEEN DISPOSED OF BY THE ITAT VIDE ORDER DATED 16/05/2012 AND THE ORDER WAS ENCLOSED WITH THE COMMUNICATION DATED 31/08/201 2. IN VIEW OF THIS, THE PRESENT APPEAL IS INFRUCTUOUS. ACCORDINGL Y THE SAME WAS DISMISSED. ITA NO.6977 OF 2011 UMS EXPORT CORPORATION MUMBAI PAGE 2 OF 2 2. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMI SSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2012. SD/- SD/- (I.P. BANSAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 26 TH SEPTEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI