DHIRAJLAL P. PATEL, MUMBAI V. CIT 22, NAVI MUMBAI

ITA 4823/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4087 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-02-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAVIN KUMAR
• Keywords: Revision of order
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JM AND SHRI RAJESH KUMAR , AM ./ I.T.A. NO. 4823 /MUM / 201 4 ( / ASSESSMENT Y EAR : 20 10 - 11 ) SHRI DHIRAJLAL P PATEL, 910, KRUSHAL COMMERCIAL BUILDING, M G ROAD, CHEMBUR, MUMBAI - 400089 / VS. COMMISSIONER OF INCOME TAX - 22, ROOM NO.301, 3RD FLOOR, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400703 ./ PAN : AAAPP5169K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : S HRI BHUPENDRA SHAH / RESPONDENT BY : SHRI PRAVIN KUMAR / DATE OF HEARING : 2 5.4. 2016 / DATE OF PRONOUNCEMENT : 25. 4 . 2016 / O R D E R PER RAJESH KUMAR , AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 9 .6.2014 PASSED BY THE LD.CIT - 22 , NAVI MUMBAI AND IT RELATES TO THE ASSESSME NT YEAR 20 10 - 11 . 2. AT THE OUTSET, THE LD.COUNSEL FOR THE ASSESSEE PLACED BEFORE US A COPY OF THE ORDER DATED 15.2.2016 PASSED BY THE AO U/S 143(3) R.W.S.263 OF THE INCOME TAX ACT, 1961, WHEREIN IT HAS BEEN MENTIONED THAT THE ASSESSMENT WAS COMPLETED AT AN AMOUNT OF RS.27,66,110/ - . THE LD. COUNSEL SUBMITTED BEFORE US THAT IN VIEW OF THE FACT THAT THE ASSESSMENT HAS ALREADY BEEN COMPLETED IN THE SET ASIDE PROCEEDINGS U/S 143(3) R.W.S. ITA NO. 4823 / MUM/20 1 4 2 263 OF THE ACT AT THE SAME AMOUNT AT WHICH IT WAS MADE U/S 143(3) EAR LIER. THEREFORE, THE LD.COUNSEL PRAYED THAT THE ASSESSEE DO ES NOT WANT S TO PURSUE THE APPEAL FILED AND BE PERMITTED TO WITHDRAW THE SAME. 3 . THE LD.DR DID NOT OBJECT FOR THE SUBMISSIONS MADE BY THE LD . COUNSEL FOR THE ASSESSEE. 4 . WE HAVE CONSIDERED THE RIVAL SUBMISSION S AND PERUSED THE RELEVANT MATERIAL AVAILABLE BEFORE US . WE FIND THAT THE COMMISSIONER OF INCOME TAX VIDE ORDER DATED 6.6.2014 PASSED U/S 263 OF THE ACT SET ASIDE THE ASSESSMENT FOR LIMITED PURPOSE ONLY. BEFORE US, THE LD .AR OF THE ASSESSEE HAS FILED A COPY OF ORDER DATED 15.2.2016 PASSED U/S 143(3) R.W.S.263 OF THE ACT, WHEREIN THE AO HAS AGAIN ASSESSED THE INCOME OF THE ASSESSEE AT SAME AMOUNT ON WHICH IT WAS ASSESSED IN THE ORIGINAL ASSESSMENT PROCEEDINGS U/S 143(3) O F THE ACT. IN VIEW OF THE ABOVE FACTS, WE ACCEDE TO THE REQUEST OF THE LD.AR OF THE ASSESSEE AND PERMIT HIM TO WITHDRAW THE APPEAL. 5 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 25TH APRIL , 20 16 . 25TH APRIL , 2016 SD SD ( SAKTIJIT DEY ) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 25 /0 4 /2016 . . ./ SRL , SR. PS ITA NO. 4823 / MUM/20 1 4 3 / 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 . / BY ORDER, TRUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI