ACIT 9(1), V. M/S. ABADE CONSTRUCTION LTD.,

MA 76/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6419 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 09-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: MEHAL SHAH
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI. BEFORE SHRI R.V.EASWAR, PRESIDENT (THIRD MEMBER) M.A.NO.76/MUM/2011 (ARISING OUT OF ITA NO.402 & 412/MUM/2007) (ASSESSMENT YEAR : 2004-05) THE ASSISTANT COMMISSIONER OF INCOME TAX-9(1), MUMBAI. VS. M/S. ABODE CONSTRUCTIONS LTD. 114-A, VEENA-BEENA SHOPPING CENTRE, GURUNANAK ROAD, BANDRA(W), MUMBAI-400 050. PAN:AAACA6715H (APPLICANT) (RESPONDENT) APPLICANT BY : MR. S.K.SINGH, DR RESPONDENT BY : MR. MEHAL SHAH, CA O R D E R THIS APPLICATION HAS BEEN FILED BY THE REVENUE UNDE R SECTION 254(2) OF THE INCOME TAX ACT AGAINST THE OR DER OF THE THIRD MEMBER DATED 26 TH MAY 2010. THE BASIS OF THE APPLICATION IS THAT THE ORDER OF THE THIRD MEMBER C ONTAINS CERTAIN ERRORS WHICH REQUIRE RECTIFICATION UNDER SE CTION 254(2). 2. THE PRELIMINARY POINT WHICH ARISES BEFORE ME IS WHETHER THE APPLICATION UNDER SECTION 254(2) CAN BE FILED A GAINST THE ORDER OF THE THIRD MEMBER PASSED UNDER SECTION 255( 4) OF THE ACT. THIS ISSUE HAS BEEN DEALT WITH BY ME IN MY ORD ER DATED 11 TH MARCH, 2011 PASSED IN M.A.NO.509/MUM/2010. I HAVE H ELD, FOR THE REASONS CONTAINED IN THE SAID ORDER, THAT THE D ECISION OF THE THIRD MEMBER IS NOT A FINAL ORDER DISPOSING OF THE ENTIRE APPEAL AS CONTEMPLATED BY SECTION 254(1) AND THEREFORE AN APPLICATION M.A NO.76/MUM /11 2 UNDER SECTION 254(2) DOES NOT LIE AGAINST HIS DECIS ION. FOLLOWING THE SAID ORDER, I REJECT THE PRESENT APPLICATION FI LED BY THE REVENUE AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MAY, 2011. SD/- ( R.V.EASWAR ) PRESIDENT MUMBAI, DATED THE 6 TH MAY, 2011. SOMU COPY TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT-IX MUMBAI. 4. THE CIT(A)-IX, MUMBAI 5. THE DR A BENCH /TRUE COPY/ BY ORDE R ASSTT. REGISTRAR, I.T.A.T, MUMBAI