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Income Tax Appellate Tribunal - Mumbai

Cmc Ltd., Mumbai vs Assessee on 25 November, 2009

                    IN THE INCOME TAX APPELLATE TRIBUNAL
                             "C" BENCH: MUMBAI

                 BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER
               AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER

                               ITA No 6029/Mum/2008
                               (Assessment Year: 2001-02)

CMC Ltd,                               Vs   ACIT -Circe -24(1),
CMC House, C-18,                            Mumbai -400 051
Bandra-Kurla Complex, Bandra
(East),
Mumbai -400 051
PAN: AAACC 2030 K
Appellant                                   Respondent

                            Appellant by: Shri Nitesh Joshi
                          Respondent by: Shri Yeshwant U Chavan

                                         ORDER

PER R.K. GUPTA, JUDICIAL MEMBER

This appeal filed by the assessee against order of the CIT (A) relating to assessment year 2001-02.

2. The approval of C.O.D is necessary to prosecute the appeal. As C.O.D. approval has not been obtained by the assessee in this case, therefore, the appeal of the assessee is dismissed in limine. However, if on a latter stage, if the COD is obtained by the assessee then, as per rule of the ITAT assessee may file Miscellaneous Application and this order of the Tribunal may be recalled for disposing off the appeal on merit. We order accordingly.

3. In the result, appeal of the assessee is dismissed.

2 ITA No 6029/Mum/2008 CMC Ltd Order pronounced on 25th day of November 2009.

             Sd/-                                         Sd/-
        (PRAMOD KUMAR)                                (R.K. GUPTA)
      ACCOUNTANT MEMBER                             JUDICIAL MEMBER

Mumbai, Date: 25th November 2009 Copy to:-

      1)      The   Appellant.
      2)      The   Respondent.
      3)      The   CIT (A) -X, Mumbai.
      4)      The   CIT-MC- X, Mumbai.
      5)      The   D.R. "C" Bench, ITAT, Mumbai.


                                                              By order
              / / True Copy / /


                                                            Asstt. Registrar
    Chavan*                                                 I.T.A.T., Mumbai
                                                      3                            ITA No 6029/Mum/2008
                                                                                                CMC Ltd




Sr.N.    Episode of an order                                Date       Initials         Concerned
     1   Draft dictated on                                  18.11.09                    Sr.PS
    2    Draft placed before author                         23.11.09                    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