ABHINAY RAMESH DEO, MUMBAI V. A.C.I.T.-11(1), MUMBAI

ITA 7650/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70967 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-03-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 11-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS BHAVNA YASHROY

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . ! , '# ' $ BEFORE SHRI I.P. BANSAL, JM AND SHRI SANJAY ARO RA, AM ./ I.T.A. NO. 7650/MUM/2011 ( % % % % & & & & / ASSESSMENT YEAR: 2007-08 MR. ABHINAY RAMESH DEO, A-4, RUTURAJ APARTMENTS, JUHU ROAD, SANTACRUZ (W), MUMBAI 400 049. % % % % / VS. THE ACIT 11(1), AAYKAR BHAVAN, MK ROAD, MUMBAI 400020 ' '# ./ ( ./ PAN/GIR NO. : AAEPD 3783B ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , ' / APPELLANT BY: NONE (WITHDRAWAL LETTER DT. 26/8/13 SUBMITTED) *+') - , ' / RESPONDENT BY : MRS. BHAVNA YASHROY % - .# / DATE OF HEARING : 27/08/2013 / & - .# / DATE OF PRONOUNCEMENT : 27/08/2013 '0 / O R D E R PER I.P.BANSAL,J.M: THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST ORDER PASSED BY LD. CIT(A)-3, MUMBAI DATED 02/09/2011 FOR ASSESS MENT YEAR 2007-08. THE GROUND OF APPEAL READS AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON THE FA CTS OF THE CASE IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DISALLOWING THE FOLLOWING EXPENSES: (A) RS.17,843/- OUT OF CONVEYANCE. (B) RS. 21,676/- OUT OF PRODUCTION EXPENSES (C) RS.1,30,232/- OUT OF BUISNESS PROMOTION EXPENSES (D) RS.2,03,431/- OUT OF FILM STOCK. ALL THE EXPENSES HAVE BEEN INCURRED WHOLLY AND EXCL USIVELY FOR THE PURPOSE OF PETITIONERS PROFESSION. ./ I.T.A. NO. 4756/MUM/2012 ( % % % % & & & & / ASSESSMENT YEAR: 2003-04 2 2. LD. AR OF THE ASSESSEE HAS FILED A LETTER DATED 26/8/2013 WITH THE FOLLOWING REQUEST: TO 26 TH AUGUST, 2013. THE HONBLE MEMBERS, A BENCH, INCOME TAX APPELLATE TRIBUNAL, MUMBAI. DEAR SIR, REF: SHRI ABHINAY R DEO ASSESSMENT YEAR 2007-08. APPEAL NO.7650/MUM/2011 WITH REFERENCE TO THE ABOVE APPEAL FIXED FOR HEARIN G ON 27 TH AUGUST 2013, IT IS SUBMITTED THAT IN VIEW OF SMALLNESS OF QUANTUM INVO LVED IN THE APPEAL, OUR CLIENT DESIRE TO WITHDRAW THE SAME. UNDER THE CIRCUMSTANCES, WE HAVE, THEREFORE, TO REQ UEST YOUR HONOURS TO KINDLY ALLOW US TO WITHDRAW THE ABOVE APPEAL. WE TRUST YOUR HONOURS WILL KINDLY ACCEDE TO OUR REQ UEST AND OBLIGE. THANKING YOU, YOURS FAITHFULLY SD/- LD. D.R DID NOT HAVE ANY OBJECTION TO THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL, THEREFORE, WITHDRAWAL OF APPEAL IS P ERMITTED AND THE APPEAL FILED BY THE ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/08/2013 . '0 - & #' 1 2%3 27/08/2013 - 4 SD/- SD/- ( SANJAY ARORA) (I.P.BANSAL) /ACCOUNTANT MEMBER '# /JUDICIAL MEMBER MUMBAI; 2% DATED 27/08/2013 ./ I.T.A. NO. 4756/MUM/2012 ( % % % % & & & & / ASSESSMENT YEAR: 2003-04 3 '0 '0 '0 '0 - -- - *.56 *.56 *.56 *.56 7'6&. 7'6&. 7'6&. 7'6&. / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. 8 ( ) / THE CIT(A)- 4. 8 / CIT 5. 694 *.% , , / DR, ITAT, MUMBAI 6. 4: ; / GUARD FILE. '0% '0% '0% '0% / BY ORDER, +6. *. //TRUE COPY// < << < / = = = = (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . % . .VM , SR. PS