JEHANGIR H C JEHANGIR, MUMBAI V. ASST 12(3), MUMBAI

ITA 1820/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3293 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: J
• Next Hearing Date: 20-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2014
• Court: TRIBUNAL
• Department Lawyers: AJAY
• Assessee Lawyers: THROUGH APPLICATION
• Keywords: Earning of tax free income
• Section: 143(3); 14A

Judgement Text

, , J, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER, AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA NO.1820/MUM/2014 ASSESSMENT YEAR: 2009-10 M/S. J EHANGIR HC JEHANGIR, READY MONEY MANSION, 43 VEER NARIMAN RD, MUMBAI-400001 / VS. ACIT 12(3), MUMBAI- (ASSESSEE ) (REVENUE) P.A. NO. AFOPJ6023P / ASSESSEE BY THROUGH APPLICATION / REVENUE BY SHRI AJAY (DR) / DATE OF HEARING : 18/02/2016 / DATE OF ORDER: 16/03/2016 / O R D E R PER ASHWANI TANEJA (ACCOUNTANT MEMBER): THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI- 23 {(IN SHORT CIT(A)}, ORDER DATED 24.01.2014 PAS SED AGAINST ASSESSMENT ORDER U/S. 143(3) DATED 19.12.2011 FOR THE ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS: ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, JEHANGIR HC JEHANGIR 2 THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-23 HAS ERRED IN CONFIRMING THE TREATMENT GIVEN BY THE LEARNED INCOME TAX OFFICER TO INCOME RECEIVED FROM AMENITIES AS INCOME FROM OTHER SOURCES AS AGAINST OUR CLAIM OF INCOME FROM HOUSE PROPERTY. 2. WITHOUT PREJUDICE TO THE GENERALITY OF THE CONTE NTIONS RAISED HEREINABOVE IN GROUND OF APPEAL NO.1, ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LEARN ED OFFICER BE DIRECTED TO ALLOW THE EXPENSE INCURRED A GAINST THE AMOUNT CHARGED AND RECOVERED FOR AMENITIES. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS0-23 HAS ERRED IN CONFIRMING THE DISALLOWED OF RS.4,28,6 18/- MADE U/S. 14A R.W. RULE 80D ESPECIALLY WHEN THE APPELLANT HAS NOT CLAIMED ANY EXPENSES IN RELATION TO EARNING SUCH EXEMPT INCOME. 4. YOUR APPELLANT CRAVES TO CONSIDER EACH OF THE AB OVE GROUNDS OF APPEAL WITHOUT PREJUDICE TO EACH OTHER A ND CRAVES LEAVE TO ADD, AMEND OR ALTER OR TO FURNISH F RESH AND/OR DETAILED GROUNDS OF APPEAL. 2. DURING THE COURSE OF HEARING, NONE APPEARED ON BEHA LF OF THE ASSESSEE AND SHRI AJAY, DEPARTMENTAL REPRESENTA TIVE (DR) APPEARED ON BEHALF OF THE REVENUE. 3. DURING THE COURSE OF HEARING IT WAS NOTED THAT AN APPLICATION HAS BEEN FILED REQUESTING FOR PERMISSIO N OF WITHDRAWAL OF THE APPEAL. JEHANGIR HC JEHANGIR 3 3.1. LD. DR MADE NO OBJECTION FOR ALLOWING US TO WITHDR AW THE APPEAL OF THE ASSESSEE. 3.2. IN VIEW OF THESE CIRCUMSTANCES, WE PERMIT THE ASSE SSEE TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH , 2016. SD/- (C.N. PRASAD ) SD/- (ASHWANI TANEJA) ! / JUDICIAL MEMBER '! / ACCOUNTANT MEMBER MUMBAI; DATED ; 16 / 03/2016 CTX? P.S/. .. # $%&'&($ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !'# / THE RESPONDENT. 3. $# $# % ( ) / THE CIT, MUMBAI. 4. $# $# % / CIT(A)- , MUMBAI 5. ()* # !+ , $# # +- , / DR, ITAT, MUMBAI 6. *. / / GUARD FILE. / BY ORDER, '#( ! //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI