SALMAN KHAN, MUMBAI V. ACIT -11(1), MUMBAI

ITA 3064/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8578 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 27-04-2016
• Court: TRIBUNAL
• Assessee Lawyers: PRAKASH K JOTWANI
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI PAWAN SINGH (JM) I.T.A. NO. 3064 /MUM/20 16 (ASSESSMENT YEAR 20 11 - 12 ) I.T.A. NO. 3065/MUM/2016 (ASSESSMENT YEAR 20121 - 13) I.T.A. NO. 3066/MUM/2016 (ASSESSMENT YE AR 2013 - 14) SALMAN KHAN 3, GALAXY APARTMENTS B.J. ROAD BAND STAND BANDRA WEST MUMBAI - 400 050. VS. ACIT 11(1)/ACIT 16(1) AAYAKAR BHAVAN 4 TH FLOOR M.K. ROAD MUMBAI - 400 0020. ( APPELLANT ) ( RESPONDENT ) PAN NO . AACPK8429P ASSESSEE BY SHRI PRAKASH K. JOTWANI DEPARTMENT BY S HRI SAMUEL DARSE DATE OF HEARING 8 . 2 . 201 7 DATE OF PRONOUNCEMENT 8 .2 . 201 7 O R D E R PER B ENCH : - ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE REVISION ORDERS PASSED BY LD. PRINCIPAL COMMISSIONER OF INCOME TAX - 16, MUMBAI U/S. 263 OF THE ACT AND THEY RELATE TO A.Y. 2011 - 12 TO 2013 - 14. 2. LEARNED COUNSEL APPEARING FOR THE ASSESSEE MR. JOTWANI SUBMITTED THAT THE PRINCIPAL CIT PASSED THE IMPUGNED REVISION ORDERS DIRECTING THE ASSESSING OFFICER TO EXAMIN E THE ISSUE RELATING TO LEGAL & PROFESSIONAL EXPENSES INCURRED BY THE ASSESSEE. LEARNED AR SUBMITTED THAT THE ASSESSING OFFICER HAS EXAMINED THE SAME IN THE SET ASIDE PROCEEDINGS AND HE HAS ALLOWED THE CLAIM OF THE ASSESSEE. ACCORDINGLY LEARNED AR SUBMITTE D THAT THE PRESENT APPEALS 2 HAVE BECOME INFRUCTUOUS IN VIEW OF THE ASSESSMENT ORDERS PAS SED BY THE ASSESSING OFFICER GIV ING EFFECT TO THE REVISION ORDERS. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT THE FACTUAL ASPECT S PRESENTED BY LEARNED AR. 4. HAVING REGARD TO THE SUBMISSIONS, WE NOTICED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS , SINCE HE DID NOT HAVE ANY GRIEVANCE IN THE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER GIV ING EFFECT TO THE ORDER PASSED BY THE LEARN ED CIT(A). ACCORDINGLY WE DISMISS THE APPEALS FILED BY THE ASSESSEE. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 8 . 2 .201 7. SD/ - SD/ - (PAWAN SINGH ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 8 / 2 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI