MFE FORMWORK TECHNOLOGY SDN BHD, MUMBAI V. THE CIT (INTL TAX) , MUMBAI

ITA 1580/MUM/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0851 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2017-2018
• Appeal Filed On: 15-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

ITA No.: 1580 /Mum/2022 Assessment year: 2017-18 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Anikesh Banerjee (Judicial Member)] ITA No.: 1580 /Mum/2022 Assessment year: 2017-18 MFE Formwork Technology Sdn Bhd ...............................Appellant Unit No 504, Tower 1, Star Hub, Airport Road, Behind ITC Grand Maratha Hotel, Andheri East Mumbai 400 099 [PAN: AAGCM42809M] Vs. Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai ..............................Respondent Appearances by: P J. Pardiwala, along-with Harsh Kothari for the appellant Sunil Umap along-with S K Dash for the respondent Date of concluding the hearing : 2/08/2022 Date of pronouncing the order : 30/08/2022 OR D ER Per Pramod Kumar VP: 1. By way of this appeal, the assessee appellant has called into question the correctness of the order dated 3 rd June 2022, passed by the learned Commissioner of Income Tax, under section 154 r.w.s. 263 of the Income Tax Act, 1961, for the assessment year 2017-18. 2. Vide our order of even date, we have quashed the related revision order- which was the subject matter of rectification by the impugned order, and, in that view of the matter, the present appeal is rendered infructuous. 3. In the result, the appeal is dismissed as infructuous. Pronounced in the open court today on the 30 th day of August 2022. Sd/- Sd/- Anikesh Banerjee Pramod Kumar (Judicial Member) (Vice President) Dated the 30 th day of August, 2022 ITA No.: 1580 /Mum/2022 Assessment year: 2017-18 Page 2 of 2 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order etc True Copy Assistant Registrar/ Sr PS Income Tax Appellate Tribunal Mumbai benches, Mumbai