THE DCIT 16(3), MUMBAI v. M/S STAR LITE, MUMBAI

ITA 5873/MUM/2005 | 1997-1998
Pronouncement Date: 26-02-2010 | Result: Allowed

Appeal Details

RSA Number 587319914 RSA 2005
Assessee PAN AALFS9218D
Bench Mumbai
Appeal Number ITA 5873/MUM/2005
Duration Of Justice 4 year(s) 4 month(s) 28 day(s)
Appellant THE DCIT 16(3), MUMBAI
Respondent M/S STAR LITE, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 26-02-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted H
Tribunal Order Date 26-02-2010
Date Of Final Hearing 22-02-2010
Next Hearing Date 22-02-2010
Assessment Year 1997-1998
Appeal Filed On 28-09-2005
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH: MUMBAI BEFORE SHRI D MANMOHAN VICE PRESIDENT AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER ITA NO 5873/MUM/2005 (ASSESSMENT YEAR: 1997-98) DCIT-RANGE 16(3) MATRU MANDIR TARDEO MUMBAI -400 007 VS M/S STAR LITE MAJESTIC SHOPPING CENTRE 8TH FLOOR GIRGAUM ROAD MUMBAI -400 004 PAN: AALFS 9218 D APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI S K MOHANTY ORDER PER PRAMOD KUMAR 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XVII MUMBAI DATED 07.07.2005 FOR THE ASSESS MENT YEAR 1997-98. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOT ICES WERE ISSUED THROUGH RPAD THUS WE DECIDE THIS APPEAL ON MERITS EX-PARTE QUA-THE ASSESSEE AFTER HEARING LEARNED DEPARTMENTAL REPRESENTATIVE. 2. LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITS THAT THE ISSUE IS NOW COVERED BY THE SPECIAL BENCH DECISION IN THE CASE O F CIT VS PRAKASH L SHAH 306 ITR (AT) 1 (MUM)(SB) AND ACCORDINGLY MATTER IS REQUIRED TO BE REMITTED TO THE ASSESSING OFFICER FOR ADJUDICATION DE NOVO IN THE LIGHT OF THE SPECIAL BENCH DECISION. WE THEREFORE REMIT THE MATTER TO FILE OF THE ASSESSING OFFICER FOR ADJUDICATION DE NOVO IN THE LIGHT OF THE SPECIAL BENCH DECISION IN THE CASE OF PRAKASH L SHAH (SUPRA). ITA 5873/M/2005 M/S STAR LITE 2 3. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON THE 26 TH FEBRUARY 2010. SD/- (D MANMOHAN) VICE PRESIDENT SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI DATE: 26TH FEBRUARY 2010 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)-XVII MUMBAI. 4) THE CIT MUMBAI CITY- XVI MUMBAI. 5) THE D.R. H BENCH ITAT MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR CHAVAN* I.T.A.T. MUMBAI ITA 5873/M/2005 M/S STAR LITE 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 25.2.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 25.2.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER