DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(1), CENTRAL RANGE-4, MUMBAI V. SMT. JYOTI H MEHTA, MUMBAI

ITA 6391/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4051 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 1991-1992
• Appeal Filed On: 31-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DANIEL

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE HONBLE SH. B. R. BASKARAN , AM & HONBLE SH. SANDEEP GOSAIN, JM ./ I.T.A. NO . 6391 /MUM/2017 ( / ASSESSMENT YEAR: 1991 - 92 ) D CIT CEN CIR - 4(1) RANGE 4 , R. NO. 1916 , 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 02 1 / VS. SMT. JYOTI H. MEHTA, 32, MADHULI, D.A.B. ROAD, WORLI, MUMBAI - 400 026 ./ ./ PAN NO. A BNPH8233B ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI P. DANIEL , D R / RESPONDENTBY : SHRI DHARMESH SHAH , AR / DATE OF HEARING : 05 /02 /201 9 / DATE OF PRONOUNCEMENT : 06.02.2019 / O R D E R PER SANDEEP GOSAIN, J UDICIAL MEMBER : THE P RESENT APPE AL FILED BY THE REVENUE IS CHALLENGING AGAINST THE ORDER OF LD. C IT (APPEAL) 52, MUMBAI DATED 28.07 .17 F OR AY 1991 - 92 . 2 I.T.A. NO. 6391 /MUM/201 7 SMT. JYOTI H. MEHTA, 2. AS PER THE FACTS OF THE PRESENT CASE, IN THE FIRST ROUND OF LITIGATION FOR THE YEAR UNDER CONSIDERATION I.E. AY 1991 - 92, THE ORDERS PASSED BY THE THEN LD. CIT(A) DATED 30.12.11 WERE CHALLENGED BY THE ASSESSEE BEFORE ITAT IN ITA NO. 1202/MUM/12 AND THE ITAT VIDE ORDER DATED 03.01.14, WHILE RELYING UPON THE ORDERS IN THE CASE OF HITESH S. MEHTA VRS. ACIT IN ITA NO. 8023/M/11 HAD RESTORED THE MATTER BACK TO THE FILE OF AO. 3. HOWEVER, REVENUE BEING DISSATISFIED BY THE ORDER DATED 03.01.14 PASSED BY ITAT, CHAL LENGED THE SAME BEFORE HONBLE HIGH COURT IN ITA NO. 1193/MUM/14 . THE HONBLE HIGH COURT VIDE ORDER DATED 26.07.17 RESTORE D ALL THE ISSUES TO THE AO FOR FRESH ADJUDICATION. IN THE MEAN TIME, THE IMPUGNED ORDER DATED 28.07.17 WAS AGAIN PASSED BY LD. CIT(A) UNDER THE IMPRESSION THAT THE ISSUES WERE RESTORED TO HIS FILE BY ITAT AND ALSO IGNORING THE ORDERS PASSED BY HONBLE HIGH COURT IN THE SAME CASE. THEREFORE, IN THIS WAY, THE IMPUGNED ORDER DATED 28.07.17 BECOMES NON - NEST IN THE EYES OF LAW IN VIEW OF THE SPECIFIC DIRECTIONS PASSED BY HONBLE HIGH COURT DATED 26.07.17 IN THE SAME CASE. 3 I.T.A. NO. 6391 /MUM/201 7 SMT. JYOTI H. MEHTA, 4. SINCE THE REVENUE HAS PREFERRED THE PRESENT APPEAL AGAINST THE IMPUG NED ORDER OF LD. CIT(A) WHICH ARE NON EST , THEREFORE IN VIEW OF THE ABOVE CIRCUMSTANCES, THE PRES ENT AP PEAL FILED BY THE REVENUE BECOMES INFRUCTUOUS AS THE SAME IS A GAINST THE ORDER WHICH ARE NON EST IN THE EYES OF THE LAW. 5 . IN THE NET RESU LT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH FEB 2019. SD/ - SD/ - ( B. R. BASKARAN ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 06 . 02 .201 9 SR.PS . DHANANJAY / 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 I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) 4 I.T.A. NO. 6391 /MUM/201 7 SMT. JYOTI H. MEHTA, , / ITAT, MUMBAI