Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: TAX RATES - GOODS TAXABLE @ 4% :: list of goods taxed at 4% :: form 3cd :: VAT Audit :: TDS :: ACCOUNTING STANDARD :: articles on VAT and GST in India :: empanelment :: VAT RATES :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: due date for vat payment :: ACCOUNTING STANDARDS :: cpt
 
 
From the Courts »
 Reliance Communications Ltd vs. DDIT (ITAT Mumbai)
  Sushila Devi vs. CIT (Delhi High Court)
 Ashok Prapann Sharma vs. CIT (Supreme Court)a
  Vatsala Shenoy vs. JCIT (Supreme Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 M.K.Overseas Pvt. Ltd. Vs. Pr.Commissioner Of Income Tax-06
 Arshia Ahmed Qureshi Vs. Pr. Commissioner Of Income Tax-21
 CHAUDHARY SKIN TRADING COMPANY Vs. PR. COMMISSIONER OF INCOME TAX-21
  Sushila Devi vs. CIT (Delhi High Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 Deputy Director Of Income Tax Vs. Virage Logic International

Suresh G. Patel, 10, Mithila Shopping Centre, V.M.Road, Juhu Scheme, Vile Parle (W), Mumbai 400049 PAN: AAAJPP 5811H Asstt. Commissioner of Income Tax, Cen. Cir.22, Room No.465, Aaykar Bhavan, MK Road, Mumbai 400 020
October, 08th 2014
                      ,        ,  Û ,  
                  IN THE INCOME TAX APPELLATE TRIBUNAL
                        MUMBAI BENCHES "E", MUMBAI
           [^ .., Û                             Û],  ,  ¢ 

                 Before Shri I.P.Bansal, JM and Shri Rajendra, AM

                    I TA   NO.3950   /MUM/2013     (A.Y.   2005-06)
                    I TA   NO.3951   /MUM/2013     (A.Y.   2007-08)
                    I TA   NO.3952   /MUM/2013     (A.Y.   2008-09)
                    I TA   NO.3953   /MUM/2013     (A.Y.   2010-11)
                    I TA   NO.3954   /MUM/2013     (A.Y.   2009-10)

Suresh G. Patel,                         Asstt. Commissioner of Income
10, Mithila Shopping Centre,         /
                                         Tax, Cen. Cir.22, Room No.465,
V.M.Road, Juhu Scheme,                   Aaykar Bhavan, MK Road,
                                     Vs.
Vile Parle (W), Mumbai 400049            Mumbai 400 020
 PAN: AAAJPP 5811H

        ( /Appellant)                              (×/Respondent)
                           /Appellant by :                  None
                 ×    /Respondent by :                Ms. S. Padmaja
   /                                          /
Date of Hearing : 15.09.2014               Date of Pronouncement :
                                           15.09.2014

                                    / O R D E R

PER I.P.BANSAL (JM) :

        All these appeals are filed by the assessee. The appeal fees paid along with
appeal was short as follows:


S.No.      ITA No.                                  Appeal fee short by
1.         3950/Mum/13                              Rs.7258/-
2.         3951/Mum/13                              Rs.6941/-
3.         3952/Mum/13                              Rs.8121/-
4.         3953/Mum/13                              Rs.6161/-
5.         3954/Mum/13                              Rs.8127/-

2.      Accordingly, defect notice was issued to the assessee.     In response to the
defect notice the assessee has filed five separate letters for each of the appeal which
are dated 3/9/2014. In the letter it is mentioned that in other cases Ld. CIT(A) has
granted relief to the other assessees, therefore, the assessee filed the present appeal.
However, considering the cost of the appeal fees and also the cost of counsel fees,
                                          2                I TA N O . 3 9 5 0 - 3 9 5 4 / M U M / 2 0 1 3





the relief   that would be   expected to be allowed would be        lower than the cost
referred as above. Therefore, the assessee sought withdrawal of appeals and it is
mentioned that the said withdrawal should not be treated as the acceptance of the
impugned order by the assessee. All these letters are placed on record.


3.    We have considered this request of the assessee. These appeals are liable to
be dismissed on account of non-removal of defect of shortage in payment of appeal
fees. Therefore, we dismiss these appeals of the assessee for not making good the
default of shortage of appeal fees. In view of dismissal of these appeals on account
of defect, other request of the assessee made in the application cannot be accepted
as the appeal would be treated to be non-est being incompetent.





4.    In view of above discussion, the appeals filed by the assessee are dismissed on
the default of non-payment of appropriate appeal fees.          Accordingly, all these
appeals are dismissed.
5.    In the result, all these appeals are dismissed in the manner aforesaid.


      Order pronounced in the open court on this 15.09. 2014.
                              15.09.2014    

                   Sd/-                                      Sd/-
                (Rajendra)                                (I.P.Bansal)
   / ACCOUNTANT MEMBER                         Û  / JUDICIAL MEMBER
 Mumbai;  Dated : 15.Sept. 2014.
VM.
    /     Copy of the Order forwarded to :
1.    / The Appellant
2.   × / The Respondent.
3.    () / The CIT, Mumbai.
4.     / CIT(A)-13, Mumbai
5.    ,   ,  / DR,
     ITAT, Mumbai
6.   [  / Guard file.
                                                                   / BY ORDER,
             ×  //True Copy//


                                           /
                                           /  (Dy./Asstt. Registrar)
                                            , 
                                            ,   / ITAT, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions