LINKLATERS LLP, MUMBAI V. DCIT (IT) 3(1)(2), MUMBAI

ITA 6608/MUM/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7290 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIRAJ SHETH T HE V SREEKAR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

ITA NO . 6608 /MUM/ 2017 ASSESSMENT Y EAR: 2011 - 12 . PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [CORAM : PRAMOD KUMAR (VICE PRESIDENT) A ND RAM LAL NEGI (JUDICIAL MEMBER) ] ITA NO. 6608/ MUM/ 2017 ASSESSMENT YEAR: 2011 - 12 LINKLATERS LLP .APPELLANT C/O. DELOITTE HASKINS & SELLS LLP TOWER 3, 28 TH FLOOR, INDIABULLS FINANCE CENTRE, ELPHINSTONE MILL COMPOUND, SENAPATI BAPT MARG, ELPHINSTONE (W), MUMBAI 400 013 [PAN: AABCL 5182 G ] VS DY. CIT (IT) - 3(1)(2) ..........RESPONDENT ROOM NO. 1605, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI 400 021 APPEARANCES BY NIRAJ SHETH FOR T HE AP P ELLANT V. SREEKAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 09 , 2020 DATE OF PRONOUNC EMENT : JANUARY 31 , 2020 ORDER PER PRAMOD KUMAR, VP : 1. BY WAY OF TH IS A PPEAL , THE ASSESSEE - APPELLANT HAS CHALLENGED THE CORRECTNESS OF THE ASSESSING OFFICERS ORDER DATED 11.09.2017 , GIVING EFFECT TO A CO - ORDINATE BENCHS ORDER DATED 31.01.2007, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 144C(13) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2011 - 12. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, IT WAS NOTICED THAT THE VERY CO - ORDINATE BENCH ORDER, TO WHICH EFFECT WAS GIVEN IN THE IMPUGNED PROCEEDINGS, HAS BEEN RECALLED ON ITA NO . 6608 /MUM/ 2017 ASSESSMENT Y EAR: 2011 - 12 . PAGE 2 OF 3 12.03.2018. THE ISSUES RAISED IN THIS APPEAL, THEREFORE, ARE RENDERED WHOLLY ACADEM IC AND INFRUCTUOUS . 3. THE LEARNED COUNSEL FOR THE ASSESSEE HOWEVER SUBMITS THAT THERE ARE CERTAIN ISSUES RAISED AS A RESULT OF THE SET ASIDE PROCEEDINGS AND THE DISMISSAL OF THIS APPEAL SHOULD NOT BE TAKEN AS HAVING IMPACT ON BY DISMISSAL OF THIS APPEAL . THE LD. DR SUBMITS THAT THESE APPREHENSIONS ARE WITHOUT BASIS. 4. WE DO NOT THINK THAT SUCH APPREHENSIONS OF THE L EARNED COUNSEL ARE JUSTIFIED. THIS APPEAL IS DISMISSED AS INFRUCTIOUS ON ACCOUNT OF SUBSEQUENT DEVE LOP MENTS, AND IT CANNOT HAVE ANY BEARIN G ON THE MERITS. YET, TO SET THE CONTROVERSY ON REST, WE TAKE THIS POSITION TO RECORD, AND LEAVE IT AT THAT. 5. IN THE RESULT, THIS APPEAL IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT TODAY ON THE 31 ST DAY OF JANUARY, 2020 SD/ - SD/ - RAM LAL NEGI PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) MUMBAI , D ATED THE 31 ST D AY OF JANUARY, 2020 COPIES TO : (1) THE APPLICANT (2) THE RESPONDEN T (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI