DCIT 8(2)(2), MUMBAI V. SONANATA SOFTWARE LTD, MUMBAI

ITA 7234/MUM/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5093 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 08-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT RATNAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO.7234/M/2016 ASSESSMENT YEAR: 2006-07 DCIT 8(2)(2), R.NO.348, M.K. RD., MUMBAI - 400020 VS. M/S. SONATA SOFTWARE LTD., 208, T.V. INDUSTRIAL ESTATE, S.K. AHIRE MARG, WORLI, MUMBAI 400 030 PAN: AABCS8459D (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI ANUJ KISNADWALA, A.R. REVENUE BY : SHRI ABHIJIT RATNAKAR, D.R. DATE OF HEARING : 30.01.2019 DATE OF PRONOUNCEMENT : 07.02.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVEN UE AGAINST THE ORDER DATED 20.02.2015 PASSED BY THE TR IBUNAL ASSESSMENT YEAR 2006-07 IN ITA NO. 3539/MUM/2012. 2. AT THE OUTSET, THE LD. A.R. OF THE ASSESSEE POIN TED OUT THAT THE APPEAL IS NOT MAINTAINABLE AS THE APPEAL HAS BE EN FILED AGAINST THE ORDER OF ITAT WHICH IS NOT PERMISSIBLE UNDER THE ACT AND THEREFORE MAY BE DISMISSED. THE LD DR FAIRLY C ONCEDED THAT THE APPEAL HAS BEEN WRONGLY FILED INSTEAD OF MIS. A PPLICATION WHICH HAS NOW BEEN FILED AGAINST THE ABOVE ORDER OF THE HONBLE TRIBUNAL. ITA NO.7234/M/2016 M/S. SONATA SOFTWARE LTD. 2 3. AFTER HEARING BOTH THE PARTIES WE OBSERVE THAT T HE APPEAL BY THE REVENUE HAS WRONGLY BEEN FILED AND THEREFORE THE SAME IS DISMISSED AS NOT BEING MAINTAINABLE. IN RESULT THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.02.2019. SD/- SD/- ( AMARJIT SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 07.02.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.