SHREE MULTAN SEVA SAMITI, MUMBAI V. ITO (E) RG 2(3), MUMBAI

ITA 5440/MUM/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0416 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 07-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD

Judgement Text

ITA NO 5440/MUM/2016 SHREE MULTAN SEVA SAMITI ASSESSMENT YEAR 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . . , , BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.5440/MUM/2016 ( / ASSESSMENT YEAR: 2013-14) SHREE MULTAN SEVA SAMITI MULTAN BHAVAN 19,DADABHAI ROAD MUMBAI 400 056 / VS. INCOME TAX OFFICER(EXEMPTION), RANGE 2(3) MUMBAI ! ./ ./PAN/GIR NO. AAAJS-0018-C ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SUMAN KUMAR, LD. DR / DATE OF HEARING : 09/08/2017 / DATE OF PRONOUNCEMENT : 11 /08/2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2013-14 ASSAILS THE ORDER OF LD. COMMISSIONER OF IN COME TAX (APPEALS)-1 [CIT(A)], MUMBAI DATED 21/06/2016. NONE HAS APPEARED FOR ASSESSEE AND NO ADJOURNMENT PETITION IS ON RECORD. THEREFORE, WE ITA NO 5440/MUM/2016 SHREE MULTAN SEVA SAMITI ASSESSMENT YEAR 2013-14 2 PROCEED TO DECIDE THE APPEAL ON THE BASIS OF MATERI AL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENT ATIVE, IF REQUIRED. 2. THE ASSESSEES RETURN FOR THE IMPUGNED AY HAS BE EN PROCESSED U/S 143(1) VIDE CPC COMMUNICATION REFERENCE NO. CPC/1314/A7/1413144051 WHEREIN CERTAIN ADJUSTMENTS WERE MADE AND A DEMAND OF RS.6,41,420/- HAS BEEN RAISED AGAINST T HE ASSESSEE VIDE DEMAND IDENTIFICATION NO. 2014201337037339181T. AGGRIEVED BY THE ADJUSTMENT, THE ASSESSEE HAD CONTESTED THE SAME BEF ORE LD. CIT(A). 3. BEFORE LD. CIT(A), THE ASSESSEE DREW ATTENTION T O THE FACT THAT A RECTIFICATION APPLICATION HAD ALREADY BEEN FILED BY THE ASSESSEE ON 15/06/2016 AND THEREFORE, SUITABLE DIRECTIONS MAY B E ISSUED TO LD. AO IN THE MATTER. THE LD. CIT(A), AS PER THE REQUEST OF T HE ASSESSEE, HAS ISSUED THE SAME. THEREFORE, WE FIND THAT NO CAUSE O F ACTION HAS ARISEN TO THE ASSESSEE IN THE INSTANT APPEAL AND OUR INTER FERENCE IS NOT REQUIRED AT ALL. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH AUGUST, 2017. SD/- SD/- (D.T. GARASIA) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 11. 08.2017 SR.PS:- THIRUMALESH ITA NO 5440/MUM/2016 SHREE MULTAN SEVA SAMITI ASSESSMENT YEAR 2013-14 3 ! / 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 FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI