DCIT , CC - 1(3), MUMBAI V. RAJENDRA L . JAIN, MUMBAI

ITA 3705/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3999 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY SHARMA LD
• Assessee Lawyers: RAJESH C SHAH LD
• Section: 143(3); 13; 153C

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 3705 / MUM/ 2018 ( / ASSESSMENT YEAR : 2012 - 13 ) DCIT - CC 1(3) 905, 9 TH FLOOR, OLD CGO BLDG. ANNEX BLDG, M.K ROAD, MUMBAI - 400 020 / VS. RAJENDRA L. JAIN 9 TH FLOOR , NOVELTY CHAMBERS M.S. R OAD, GRANT ROAD MUMBAI - 400 007 ./ ./ PAN/GIR NO. AAIPJ - 2441 - G ( / APPELLANT ) : ( / RESPONDENT ) & C.O. NO. 16 /MUM/ 2020 (ARISING FROM I.T.A. NO. 3705/MUM/2018) ( / ASSESSMENT YEAR : 20 12 - 13 ) RAJENDRA L. JAIN 9 TH FLOOR, NOVELTY CHAMBERS M.S. ROAD, GRANT ROAD MUMBAI - 400 007 / VS. DCIT - CC 1(3) 905, 9 TH FLOOR, OLD CGO BLDG. M.K ROAD, MUMBAI - 400 020 ./ ./ PAN/GIR NO. AAIPJ - 2441 - G ( / APPELLANT ) : ( / RESPONDENT ) REVENUE BY : SHRI AJAY SHARMA LD. CIT D R ASSESSEE BY : SHRI RAJESH C. SHAH LD. AR / DATE OF HEARING : 02/06/2021 / DATE OF PRONOUNCEMENT : 02/ 06/ 2021 / O R D E R MA HAVIR SINGH (VICE PRESIDENT) 1. THE REVENUE CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - 47, MUMBAI [CIT(A)] DATED 27/03/2018 ON CERTAIN GROUNDS OF 2 APPEAL. THE ASSESSEE HAS FILED CROSS - OBJECTIONS AGAINST THE SAME. THE ASSESSMENT FOR THE YEAR WAS FRAMED BY LD. ASSESSING O FFICER (AO) U/S 143(3) R.W.S. 153C OF THE ACT ON 31/03/2016. 2. DURING HEARING, IT TRANSPIRES THAT THE ASSESSEES APPEAL FOR THE SAME YEAR HAS ALREADY BEEN DISPOSED - OFF BY THE TRIBUNAL VIDE ITA NO.2827/MUM/2018 ORDER DATED 26/07/2010 WHICH IS COMMON ORDER FOR AYS 2010 - 11 & 2012 - 13. THE COPY OF THE SAME IS ON RECORD. IT COULD BE SEEN THAT THE BENCH, VIDE PARA - 12 OF THE ORDER, HAS ALREADY QUASHED THE ASSESSMENT FRAMED BY LD. AO FOR AY 2012 - 13 FOR WANT OF JURISDICTION. THE LD. DR COULD NOT CONTROVERT THE FACT THAT THE REVENUES APPEAL HAS BECOME INFRUCTUOUS. 3. IN VIEW OF THE FORGOING THE APPEAL AS WELL AS CROSS - OBJECTION STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED ON 0 2 ND JUNE, 2021. SD/ - SD/ - (MANOJ KUMAR AGGARWAL) (MA HAVIR SINGH ) / ACCOUNTANT MEMBER / VICE PRESIDENT MUMBAI; DATED : 02 /06/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. / THE AP PELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE 3 / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI.