ITO 3(3)(1), V. RUPAM HOTEL P. LTD,

MA 56/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0998 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 03-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K VYAS
• Assessee Lawyers: SHREE KUMAR KABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI .. , ! '# $ $ $ $ %$ $, & '# ' BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIJAY PAL RAO, JM %$%$ $ '( 54 TO 57 /MUM/2012 ARISING OUT OF ITA NO.3741 TO 3744/MUM/1992 ( &( . $/. &( . $/. &( . $/. &( . $/. / / / / ASSESSMENT YEARS 1986-87, 1987-88, 1988-89 & 1989-9 0) %$%$ $ '( 58 /MUM/2012 ARISING OUT OF ITA NO. 7170/MUM/1992 ( &( . $/. &( . $/. &( . $/. &( . $/. / / / / ASSESSMENT YEAR : 1990-91) INCOME TAX OFFICER- 3(3)(1), ROOM NO. 602, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. ( ( ( ( / VS. M/S RUPAM HOTELS PVT. LTD., 171-6, MITTAL COURT, NARIMAN POINT, MUMBAI 400 021. #2 ! ./ PAN : NOT AVAILABLE (APPLICANT) .. RESPONDENT ) DEPARTMENT BY : SHRI K.K. VYAS ASSESSEE BY : SHRI SHREE KUMAR KABRA ($ 3 ! / // / DATE OF HEARING : 02-8-2013 45/ 3 ! / DATE OF PRONOUNCEMENT : 02-8-2013 ' 6 / O R D E R PER P.M. JAGTAP, A.M . : BY THESE MISC. APPLICATIONS, THE REVENUE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 30-6-2011 PASSED IN ITA NO. 3741 TO 3 744/BOM/1992 AND 7170/BOM/1995 ON THE GROUND THAT THE SAID APPEALS H AD ALREADY BEEN DISPOSED OF EARLIER BY THE TRIBUNAL VIDE ORDER DATED 4-5-2006 ALLOWING THE APPEAL OF THE REVENUE AND EVEN THE ORDERS GIVING EFFECT TO THE ORDER OF THE TRIBUN AL DATED 4-5-2006 WERE PASSED. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS NOTED FROM THE RECORD, THE O RDER PASSED BY THE TRIBUNAL DATED 4-5-2006 DISPOSING OF THE APPEALS OF THE REVENUE IN ITA NO. 3741 TO 3744/BOM/1992 MA 54 TO 58/MUM/2012 2 AND 7170/BOM/1995 WAS RECALLED BY THE TRIBUNAL SUBS EQUENTLY BY ORDER DATED 23 RD JUNE, 2009 PASSED IN MA NO. 454/M/2008 AND THE APPE ALS OF THE REVENUE WERE RESTORED FOR FRESH HEARING AND DISPOSAL. ACCORDING LY, THE SAID APPEALS WERE HEARD AFRESH AND DISPOSED OF BY THE TRIBUNAL VIDE ITS ORDER DATE D 30 TH JUNE, 2011 (SUPRA). WHEN THIS POSITION WAS BROUGHT TO THE NOTICE OF THE LD. D.R., HE AGREED AFTER PERUSING THE ORDER OF DATED 23 RD JUNE, 2009 PASSED IN MA NO. 454/MUM/2008 THAT THER E IS NO MERIT IN THESE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE. A CCORDINGLY, THE SAID MISCELLANEOUS APPLICATIONS ARE DISMISSED BEING DEVOID OF ANY MERI T. 3. IN THE RESULT, THE MISC. APPLICATIONS FI LED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02-08-2013 . . ' 6 3 45/ ! 7'(8 02-08-2013 5 3 SD/- SD/- (VIJAY PAL RAO) ( P.M. JAGTAP ) ! '# / JUDICIAL MEMBER & '# / ACCOUNTANT MEMBER MUMBAI ; 7'( DATED 02-08-2013. $.&(../ RK , SR. PS ' 6 3 >&?% @ %/ ' 6 3 >&?% @ %/ ' 6 3 >&?% @ %/ ' 6 3 >&?% @ %// COPY OF THE ORDER FORWARDED TO : 1. 2A / THE APPELLANT 2. >B2A / THE RESPONDENT. 3. C () / THE CIT(A)- CONCERNED, MUMBAI CONCERNED 4. C / CIT CONCERNED, MUMBAI CONCERNED 5. %$F >&&( , , / DR, ITAT, MUMBAI C BENCH 6. G. H / GUARD FILE. ' 6( ' 6( ' 6( ' 6( / BY ORDER, B% >& //TRUE COPY// I I I I/ // /J J J J ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI