ACIT CIRCLE 2(3)(2), MUMBAI vs. M/S. STERLING HOLIDAY RESORTS LTD., CHENNAI

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2010-11) ACIT-2(3)(2) M/s. Sterling Holiday Resorts Ltd. बनाम/ Aaykar Bhavan, Room No.552, Thomas Cook Building 5th Floor, M.K. Road Dr. D.N. Road, Fort Vs. Mumbai -400 020. Mumbai- 400 001. Permanent Account No.: AABCT- 7079-G(New) / AADCS-4841-D(Old) (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Mr. Viswanathan-Ld. AR Revenue by : Mr. N. Padmanabhan-Ld. DR सुनवाई की तारीख/ : 08/01/2020 Date of Hearing घोषणा की तारीख / : 08/01/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as ‘AY’] 2010-11 contest the order of Ld. Commissioner of Income- Tax (Appeals)-6, Mumbai, [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-6/IT-121/2017-18 dated 10/08/2018 on following sole ground of appeal: -

Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to note that he relied upon the decision of Hon’ble Bombay High Court in the 2. M/s. Sterling Holiday Resorts Ltd. Assessment Year :2010-11 case of CIT V/s Hindustan Unilever Ltd. (394 ITR 73) has not reached finality as the department has filed SLP before the Hon’ble Supreme Court against the said order.