ITO 20(2)(2), MUMBAI V. MALTI S JOHRI, MUMBAI

ITA 3960/MUM/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0539 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 10-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGESHEN
• Assessee Lawyers: MALTI S JOHRI
• Section: 143(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'H' BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3960/MUM/2016 (ASSESSMENT YEAR: 2008-09) INCOME TAX OFFICER - 20(2)(2) ROOM NO. 212, 2ND FLOOR PIRAMAL CHAMBERS, LALBAUG PAREL, MUMBAI 400 012 VS. SMT. MALTI S. JOHRI 47/1345, ADARSH NAGAR PRABHADEVI MUMBAI 400030 PAN AAFPJ0513J APPELLANT RESPONDENT CO NO.309/MUM/2017 (ASSESSMENT YEAR: 2008-09) SMT. MALTI S. JOHRI 47/1345, ADARSH NAGAR PRABHADEVI MUMBAI 400030 VS. INCOME TAX OFFICER - 20(2)(2) ROOM NO. 212, 2ND FLOOR PIRAMAL CHAMBERS, LALBAUG PAREL, MUMBAI 400 012 PAN AAFPJ0513J CROSS OBJECTOR APPELLANT IN APPEAL APPELLANT BY: SHRI M.C. OMI NINGESHEN RESPONDENT BY: SMT. MALTI S. JOHRI DATE OF HEARING: 03.01.2018 DATE OF PRONOUNCEMENT: 30.01.2018 O R D E R PER RAJESH KUMAR, AM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A)-33, MUMBAI DATED 14.03.2016 FOR A.Y. 2008-09 WHICH IN TURN AROSE OUT OF THE ASSESSMENT FRAMED UNDER SECTION 143(3) R .W.S. 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) AND TH E ASSESSEE BY WAY OF CROSS OBJECTION CHALLENGES THE FILING OF THE APPEAL ON THE GROUND THAT THE SAME DOES NOT SURVIVE IN VIEW OF THE FACT THAT THE ITAT, MUMBAI VIDE ORDER DATED 25.10.2017 IN ITA NO. 7504/MUM/2012 WHICH QU ASHED THE REVISIONARY ORDER PASSED BY THE PR. COMMISSIONER O F INCOME TAX (HEREINAFTER CALLED AS PR. CIT ) UNDER SECTION 263 DATED 19.11.2012. ITA 3960/M/2016 & C0 309/M/17 SMT. MALTI S. JOHRI 2 2. THE LEARNED A.R. AT THE OUTSET SUBMITTED THAT THE R EVISION ORDER PASSED UNDER SECTION 263 OF THE ACT BY THE PR CIT P URSUANT WHICH THE ASSESSMENT WAS FRAMED UNDER SECTION 143(3) R.W.S. 2 63 OF THE ACT STANDS QUASHED BY THE ORDER OF THE HON'BLE ITAT IN ITA NO. 7504/MUM/ 2012 FOR A.Y. 2008-09 VIDE ORDER DATED 25.10.2017. THE LEARN ED A.R. SUBMITTED THAT IN VIEW OF THE SAID ORDER AND THE CONSEQUENTIA L ACTIONS AND CIRCUMSTANCES THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED ON THIS GROUND. 3. THE LEARNED D.R. FAIRLY AGREED TO THE CONTENTIONS OF THE LEARNED A.R. OF THE ASSESSEE. 4. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD INCLUDING THE ORDER OF THE COORDINATE BENCH PASSED IN ITA NO. 7504/MUM/2012 (SUPRA). WE FIND THAT THE REVISIONARY PROCEEDINGS WERE QUASHED BY THE ORDER OF THE COORDINATE BENCH. IN VI EW OF THE SAID FACT THE PRESENT APPEAL FILED BY THE REVENUE IS DISMISSED AN D THE CROSS OBJECTION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2018. SD/ - SD/ - (D.T. GARASIA) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 30 TH JANUARY, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -33, MUMBAI 4. THE PR. CIT - 21, MUMBAI 5. THE DR, H BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.