INCOME TAX OFFICER-42(1)(3),MUMBAI, MUMBAI vs. NAVITA SURESHKUMAR HETAMPURIA, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH MUMBAI
BEFORE HON’BLE BR BASKARAN, ACCOUNTANT MEMBER
HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
ITO, Ward 41(1)(3)
Room No. 735, 7th Floor, kautilya Bhavan, C-41 to C-
43, G Block, BKC, Bandra
(E) Mumbai – 400051. Vs.
Navita Sureshkumar
Hetampuria
B-3/1802, Whispering
Palm Chs Ltd
Akurli Road, Kandvali
(E), Mumbai 400101. PAN/GIR No. AATPH9116R
(Applicant)
(Respondent)
Assessee by Shri Amitkumar Agarwal
Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR
Date of Hearing
06.03.2025
Date of Pronouncement
10.03.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 11.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi / CIT(A) for the assessment year 2016-17. 2
Navita Sureshkumar Hetampuria, Mumbai.
2. As per the facts of the present case, the AO reopened the assessment and passed orders u/s 147/144B of the act. However, assessee filed writ petition number 16181 of 2024 before the Hon’ble High Court thereby challenging the notice and reassessment proceedings. Ultimately vide order dated 31.07.2024, the Hon’ble High Court quashed the reassessment proceedings in their entirety. Therefore, considering the said order Ld. CIT(A) also allowed the appeal.
Although, revenue has challenged the order of Ld. CIT(A), but in our view, the same is without any substance as Ld. CIT(A) has rightly allowed the appeal by holding that since the assessment order does not survive in view of the orders of Hon’ble High Court, therefore, appeal filed by the assessee becomes in fractious
No material has been placed before us by Ld. DR to controvert the findings of Ld CIT(A), therefore we see no reasons to interfere into or deviate from the orders passed by Ld. CIT(A) as the same are based upon the orders passed by Hon’ble High Court.
3
Navita Sureshkumar Hetampuria, Mumbai.
5. In the result the appeal filed by the revenue stands dismissed with no order as to cast.
Order pronounced in the open court on 10.03.2025. (BR BASKARAN) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai, Dated 10/03/2025
KRK, PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.