JIGNASHA D SHAH, MUMBAI V. ITO WD 13(1)(2), MUMBAI

ITA 2911/MUM/2013

• Counselvise Citation: 291119914 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 28-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 15-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S D SHRIVASTAVA
• Section: 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH MUMBAI , BEFORE : SHRI R.C.SHARMA , A M & SHRI SANJAY GARG, J M ITA NO. 2911 / MUM/20 1 3 ( ASSESSMENT YEAR : 20 05 - 20 06 ) JIGNASHA D. SHAH, 6, INDU SADAN, R..B. RD, MULUND WEST, MUMBAI - 400 080 VS. ITO, WARD - 13(1)(2), MUMBAI - 20 PAN/GIR NO. : A A O P S 5511 S ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : SHRI BHADRESH DOSHI /REVENUE BY : SHRI S.D.SHRIVASTAVA DATE OF HEARIN G : 2 8 TH AUGUST , 201 4 DATE OF PRONOUNCEMENT : 2 8 TH AUGUST , 201 4 O R D E R PER R.C.SHARMA ( A .M.) : TH IS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER C I T (A ) , DATED 27 - 2 - 2013 FOR THE ASSES SMENT YEAR 2005 - 06 , IN THE MATTER OF ORDER PASSED U/S. 143(3), R.W.S.263 OF THE I.T. ACT . 2 . AT THE OUTSET, LEARNED AR PLACED ON RECORD OF THE TRIBUNAL DATED 19 - 3 - 2014, WHEREIN APPE AL FILED BY THE ASSESSEE IN ITA NO. 1375/MUM / 2010 AGAINST THE ORDER OF CIT(A), PASSED UNDER SECTION 263 WAS ALLOWED. 3 . ONCE THE APPEAL OF THE ASSESSEE IS ALLOWED AGAINST THE ORDER PASSED U/S. 263 OF THE ACT, THE ORDER PASSED BY THE AO T O GIVE EFFECT TO THE ITA NO. 2911 / 1 3 2 ORDER PASSED U/S. 263 BECOMES INFRUCTUOUS. THEREFORE, APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED U/S. 143(3)/263 OF THE ACT BECOMES INFRUCTUOUS A ND THE SAME IS DISMISSED. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS D ISMISSED AS INFRUCTUOUS . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 8 /08/ 201 4 . 2 8 /08/ 2014 SD/ - SD/ - ( ) ( SANJAY GARG ) ( ) ( R.C.SHARMA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 2 8 /08 /2014 /PKM , PS COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDEN T. 3. THE C W T(A) MUMBAI. 4. / C W T 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//