VIJAY KUMAR KHERIA, MUMBAI V. ACIT CC 22 & 30, MUMBAI

ITA 3175/MUM/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3513 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 05-05-2016
• Court: TRIBUNAL
• Department Lawyers: AJAY
• Assessee Lawyers: P V DESAI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO.3175/M/2016 (ASSESSMENT YEAR: 2009 - 2010 ) SHRI VIJAY KUMAR KHERIA, A - 21, ADHARSH REGAL, ADARSH DUG DHALAYA, MARVE ROAD, MALAD (W), MUMBAI - 400064. / VS. ACIT, CENTRAL CIRCLE 22 & 30, MUMBAI. ./ PAN : AGFPK3758C ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P.V. DESAI, AR / RESPONDENT BY : SHRI AJAY, DR / DATE OF HEARING : 27 .06.2016 / DATE OF PRONOUNCEMENT : 27 .06.2016 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 5.5.2016 IS AGAINST THE ORDER OF THE CIT (A) - 51, MUMBAI DATED 15.2.2016 FOR THE ASSESSMENT YEAR 2009 - 2010. 2. AT THE OUTSET, LD COUNSEL FOR THE ASSESSEE BRIEFLY NARRATED THE FACTS OF THE CASE AND SUBMITTED THAT THIS IS A CASE OF PROTECTIVE ADDITION WHEREBY AO MADE AN ADDITION OF RS. 4,80,276/ - . FURTHER, MENTIONING THAT THE SUBSTANTIVE ADDITION WAS MADE IN THE NAME OF SHRI PAVAN KUMAR AGARWAL, LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADDITION MADE ON SUBSTANTIVE BASIS HAS ATTAINED FINALITY AND THAT AS SESSEE PAID TAXES TO O . IN THIS REGARD, LD COUNSEL FOR THE ASSESSEE BROUGHT MY ATTENTION TO PAGE 6 OF THE ASSESSMENT ORDER IN THE CASE OF MR. P.K. AGARWAL AND THE CONFIRMATION LETTER FROM SHRI P.K. AGARWAL ABOUT T HE FACT OF FINALITY ON THE SAID ADDITION. A COPY OF CON FIRMATI ON LETTER DATED 18.6.2016, WHEREBY THE FOLLOWING LINES ARE MENTIONED IN HIS LETTER. I PAWANKUMAR KISANLAL AGARWAL, HOLDER OF PAN AFIPA4706J HEREBY CONFIRM THAT I HAVE NOT PREFERRED OR NOT GOING TO PREFER ANY APPEAL AGAINST ASSESSMENT ORDER FOR A Y 2009 - 201 0 PASSED U/S 143(3) R.W.S 147 OF THE INCOME TAX ACT, 1961 ON 28/03/2016 BY INCOME TAX OFFICER, WARD 2(2), THANE. SD/ - XXXX (PAWANKUMAR KISANLAL AGARWAL) 3. CONSIDERING THESE DEVELOPMENTS SUBSEQUENT TO THE ORDER OF THE CIT (A), I AM OF THE OPINION THAT THIS BEING A PROTECTIVE ADDITION, APPEAL SHOULD BE DISMISSED AS INFRUCTUOUS AS THE SUBSTANTIVE ADDITION HAS REACHED THE FINALITY AND IN FAVOUR OF THE REVENUE. ACCORDINGLY, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 4. IN THE R ESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE, 2016. SD/ - (D. KARUNAKARA RAO) ACCOUNTANT MEMBER MUMBAI ; 27 .6.2016 . . ./ OKK , SR. PS / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI