SAHANA DWELLERS P. LTD., MUMBAI V. PR. CIT -3, MUMBAI

ITA 637/MUM/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2150 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 26-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 637/MUM/2021 (ASSESSMENT YEAR: 2015-16) Sahana Dwellers Private Limited, 54 B 402, Sagar Avenue, S V Road, Andheri (West), Mumbai Mumbai - 400058 [PAN: AAJCS8839F] Principal Commissioner of Income Tax, Mumbai-3, 612, 6 th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Vs .................. Appellant Respondent Appearances For the Appellant/Assessee For the Respondent/Department : : Ms. Aparna Sivakumar Shri Manoj Kumar Date of conclusion of hearing Date of pronouncement of order : : 12.05.2022 28.07.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Appellant has challenged the order, dated 10.03.2021, passed by the Ld. Principal Commissioner of Income Tax, Mumbai-3, [hereinafter referred to as ‘the PCIT’] under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) setting aside the Assessment Order, dated 28.12.2017, passed under section 143(3) of the Act. ITA No. 637/Mum/2021 Assessment Year: 2015-16 2 2. The Ld. Authorised Representative for the Appellant appearing before us furnished a copy of the assessment order dated 28.03.2022 passed by the Assessing Officer under Section 144 read with Section 263 and Section 144B of the Act and submitted that since in the aforesaid order passed in the set aside proceedings no additions/variations have been made, the present appeal may be disposed off. 3. In view of the above, the present appeal is disposed of as being infructuous. Order pronounced on 28.07.2022. Sd/- Sd/- (Prashant Maharishi) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 28.07.2022 Alindra, PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदिकरण, म ुंबई / ITAT, Mumbai