JCIT 17(3), MUMBAI V. METRO TUNNELLING GROUP, MUMBAI

ITA 4047/MUM/2012

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9495 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-07-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Keywords: Reopening of assessment
• Section: 143(3); 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM , , ITA NO. 4047 / MUM/ 20 1 2 ( / ASSESSMENT YEAR: 2 0 08 - 09 ) DY. COMMISSIONER OF INCOME TAX 17 (3), 614, PIRAMAL CHAMBERS, LALBAUG, MUMBAI - 400 012 / VS. M/S METRO TUNNELING GROUP, G - 3,T V INDUSTRIAL ESTATE, 248A, S K AHIRE MARG, WORLI, MUMBAI - 400030 ( / APPELLANT) : ( / RESPONDENT ) ./ PAN : AAAAM8269Q ( / APPELLANT) : ( / RESPONDENT ) / REVENUE BY : SHRI SUMAN KUMAR / ASSESSEE BY : SHRI VIPUL JOSHI / DATE OF HEARING : 2 4 .8. 2017 / DATE OF PRONOUNCEMENT : 15 . 9 . 201 7 / O R D E R PER RAJESH KUMAR, A. M: THE CAPTIONED IS APPEAL BY THE REVENUE PERTAINING TO ASSESSMENT YEAR S 20 08 - 09 . THE APPEAL IS DIRECTED AGAINST THE ORDER OF T HE CIT(A) - 2 9 , MUMBAI, DATED 1 5.3.2012 WHICH IN TURN HAS ARISEN FROM AN ORDER PASSED 2 ITA NO. 4047 /MUM/201 2 BY THE ASSESSING OFFICER DATED 24.12.2010 UNDER SECTION 143(3) OF THE INCOME TAX AT, 1961. 2. AT THE OUTSET THE LD. AR SUBMI TT ED BEFORE THE BENCH THAT THE ISSUE RAISED I N THIS APPEAL BY THE REVENUE IN VARIOUS GROUNDS OF APPEAL HAVE BEEN TAKEN CARE OF IN THE ORDER PASSED UNDER SECTION 143(3) R.W.S.147 OF THE ACT DATED 31.3.2013 CONSEQUENT TO THE REOPENING OF ASSESSMENT U/S 14 7 R.W.S.148 OF THE ACT . THE LD. AR SUBMITTED TH AT SINCE THE ISSUE S HAVE BEEN COVERED IN THE ORDER PASSED IN THE RE - ASSESSMENT PROCEEDINGS , THE APPEAL FILED BY THE REVENUE HAS BECOME INFRUCT UOUS . 3 . THE LD. DR RELIED ON THE GROUNDS OF APPEAL FILED IN THE APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES . WE FIND THAT IN THIS CASE, THE APPEAL HAS BEEN FILED AGAINST THE ORDER OF LD.CIT(A) ARISING OUT OF THE ORDER PASSED BY T HE AO U/S 143(3) OF THE ACT DATED 24.12.2010 AND THEREAFTER T HE CASE HAS BEEN REOPENED UNDER SECTION 147 R.W.S.148 OF THE ACT . T HE REASSES SMENT WAS FRAMED V IDE ORDER DA T ED 31.2.2015 IN WHICH VARIOUS ISSUES AS HAVE BEEN RAISED BY T HE REVENUE BY WAY OF PRESENT APPEAL WERE TAKEN CA RE OF. AS A RESULT, THE PRESENT APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS AND DISMISSED ACCORDINGLY. 3 ITA NO. 4047 /MUM/201 2 5 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH SEPT , 2017. S D SD ( / MAHAVIR SINGH ) ( / RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 15TH SEPT .2017 SRL,SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE T RUE COPY / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI