DCIT CEN CIR 1(3), MUMBAI vs. STUDIO AESTHETIC HEALTH & HOSPITALITY P.LTD, MUMBAI
In the result, the appeals by the Revenue are allowed and the cross objection by the assessee stands dismissed
ITA 2525/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Nov 2017AY 2010-11
Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 2525 & 2526/Mum/2015 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) Dy. Cit-Central Circle-1(3), Studio Aethetic Health & Room No. 905, Old Cgo Building Hospitality Pvt. Ltd. बनाम/ Annex, M. K. Road, Mumbai-20 No.1, Home Worth, 7Th Cross Road, Gulmohar Colony, Vs. Jvpd Scheme, Vile Parle (W), Mumbai-400 056 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aancs 6615 D (Revenue) : (Assessee) C.O. Nos. 232 & 233/Mum/2017 (Arising Out Of Ita Nos. 2525 & 2526/Mum/2015) ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) Studio Aethetic Health & Hospitality Dy. Cit-Central Circle-1(3), Pvt. Ltd. Room No. 905, Old Cgo Building बनाम/ No.1, Home Worth, Annex, M. K. Road, Mumbai-20 7Th Cross Road, Gulmohar Colony, Vs. Jvpd Scheme, Vile Parle (W), Mumbai-400 056 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aancs 6615 D (Assessee) (Revenue) : Revenue By : Shri Rahul Raman : Shri Naresh Kumar With Assessee By Shri Yogesh Joijode सुनवाई क" तार"ख / : 12.09.2017 Date Of Hearing घोषणा क" तार"ख / : 15.11.2017 Date Of Pronouncement C.O. Nos. 232 & 233/Mum/2017 आदेश / O R D E R Per Shamim Yahya, A. M.: These Are Appeals By The Revenue & The Cross Objections By The Assessee Emanating Out Of The Respective Orders Of The Commissioner Of Income Tax (Appeals), Mumbai (‘Cit(A)’ For Short) For The Assessment Years 2010-11 & 2011-12. Since The Issues Are Identical & The Appeals Were Heard Together, These Are Being Consolidated & Disposed Off By This Common Order.
For Respondent: Shri Rahul Raman
Section 132Section 132(4)Section 133ASection 143(3)Section 153D
153D the approval of Additional
Commissioner of Income-Tax.
4. As regards the cross objection, the ld. Counsel of the assessee submitted that he shall not be pressing the cross objection for assessment year 2011-12. Hence, the
same is dismissed as not pressed.
5. It is noted that there is a delay of filing the cross objection
