MANJULA PRAKASH JAIN, MUMBAI V. CIT 21, MUMBAI

ITA 3110/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84053 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-11-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PREETAM SINGH
• Assessee Lawyers: N H GAJRIA
• Section: 143(3); 263

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI .., . .!'#, $ , % BEFORE SHRI I.P.BANSAL, JM AND SHRI N.K.BILLAIYA, A M ITA NO.3110/MUM/2013 : ASST.YEAR 2008-09 SMT.MANJULA PRAKASH JAIN, MANJU VILLA, PLOT NO.26, ROAD NO.11, VITHAL NAGAR CO-OP. HSG. SOCIETY LTD., JVPD SCHEME, JUHU, MUMBAI 400 049 PAN: AADPJ 2989C THE COMMISSIONER OF INCOME TAX -21. PRATAKSH KAR BHAVAN, MUMBAI. ( &' / // / APPELLANT) / VS. ( )*&'/ RESPONDENT) &' + , + , + , + , /APPELLANT BY : N.H.GAJRIA )*&' + , + , + , + , /RESPONDENT BY : SHRI PREETAM SINGH + -.$ / / / / DATE OF HEARING : 05.11.2014 /01 + -.$ / DATE OF PRONOUNCEMENT : 05.11.2014 2 2 2 2 / / / / O R D E R PER I.P.BANSAL (JM) : THIS IS AN APPEAL FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST ORDER PASSED BY LD. CIT-21,MUMBAI DATED 25/03/2013 UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR ASSESSMENT YEAR 2006-07. 2. IT WAS SUBMITTED BY LD. AR THAT IN PURSUANCE TO AFOREMENTIONED ORDER PASSED BY LD. CIT THE AO HAS PASSED ASSESSMENT ORD ER DATED 24/10/2013 UNDER THE PROVISIONS OF SECTION 143(3) R.W.S. 263 O F THE ACT. IT WAS SUBMITTED THAT THE SAME INCOME WHICH WAS ORIGINALLY ASSESSED HAS BEEN REASSESSED BY THE AO. THEREFORE, ASSESSEES GRIEVANCE AGAINST OR DER PASSED UNDER SECTION 263 DOES NOT SURVIVE AND THE APPEAL FILED BY THE ASSESS EE SHOULD BE CONSIDERED TO BE INFRUCTUOUS. LD. AR HAS PLACED BEFORE US COPY O F AFOREMENTIONED ASSESSMENT ORDER. ITA NO.3110/MUM/2013 : ASST.YEAR 2008-09 2 3. IN THIS VIEW OF THE SITUATION, AFTER TAKING INTO CONSIDERATION THE ASSESSMENT ORDER PASSED BY AO DATED 24/10/2013, WHI CH IS PASSED IN PURSUANCE TO ORDER PASSED UNDER SECTION 263 OF THE ACT, THE ASSESSEES GRIEVANCE IN THE PRESENT APPEAL DOES NOT SURVIVE. THEREFORE, THE APPEAL FILED BY THE ASSESSEE IS CONSIDERED TO BE INFRUCTUOUS AND I S DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH NOV. 2014. 2 + /01 34 05/11/2014 0 + : SD/- SD/- (N.K.BILLAIYA) (I.P.BANSAL) $ $ $ $ / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 3 DATED : 5 TH NOV. 2014. VM. 2 + )-! ; !1- 2 + )-! ; !1- 2 + )-! ; !1- 2 + )-! ; !1-/ 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. :@ A / GUARD FILE. 2 2 2 2 / BY ORDER, *!- )- //TRUE COPY// B BB B/ // /C D C D C D C D (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI