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Income Tax Appellate Tribunal - Mumbai

Gic Asest Management Co., Ltd , vs Department Of Income Tax on 20 March, 2009

               IN THE INCOME TAX APPELLATE TRIBUNAL
                          "G" Bench, Mumbai

              Before Shri N.V. Vasudevan, Judicial Member
             and Shri B. Ramakotaiah, Accountant Member

                          MA No. 747/Mum/2009
                  (Arising out of ITA No. 4604/Mum/2007)
                         (Assessment Year: 2003-04)

ACIT (OSD), Circle 2(1)                   M/s. GIC Asset Management Co. Ltd.
Room No. 561, 5th Floor             Vs.   22nd Floor, Phiroza Jeejeebhoy Towers
Aayakar Bhavan, M.K. Road                 Dalal Street, Mumbai 400023
Mumbai 400020                             PAN - AAACC 1263 A
          Applicant                                     Respondent

                   Applicant by:     Shri Hari Govind Singh
                   Respondent by:    Shri Deepak Shah

                                 ORDER

Per B. Ramakotaiah, A.M.

The Revenue through this Miscellaneous Application requests the Tribunal to recall the order dismissing the appeal in respect of ITA No. 4604/Mum/2007 dated 20.03.2009 for want of COD permission.

2. The learned D.R. referring to the miscellaneous application explained that the COD was not available on the earlier occasion but now the COD has accorded approval for appealing to the ITAT on the issue of allowance of set off of short term capital gains against long capital loses u.s 74 and filed a copy of the same along with the application.

3. In view of the fact the Revenue has obtained COD permission for A.Y. 2003-04, we recall the order of the Tribunal dated 20.03.2009 for the purpose of hearing the appeal in ITA No. 4604/Mum/2007 and Registry is directed to post the case afresh for hearing in due course.

4. In the result, M.A. filed by the Revenue is allowed.

Order pronounced in the open court on 30th July 2010.

                 Sd/-                                  Sd/-
          (N.V. Vasudevan)                       (B. Ramakotaiah)
          Judicial Member                       Accountant Member

Mumbai, Dated: 30th July 2010
                                        2                     MA No. 747/Mum/2009

M/s. GIC Asset Management Co. Ltd.

Copy to:

1. The Appellant
2. The Respondent
3. The CIT(A) - II, Mumbai
4. The CIT- II, Mumbai City
5. The DR, "G" Bench, ITAT, Mumbai By Order //True Copy// Assistant Registrar ITAT, Mumbai Benches, Mumbai n.p.