DINESH JITENDRA SHAH,MUMBAI vs. PR CIT -17, MUMBAI

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ITA 1275/MUM/2021Status: DisposedITAT Mumbai20 April 2022AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal agreed that since no additions were made and no prejudice was caused to the assessee, the appeal had become infructuous. Both parties agreed to this position.

What were the facts?

The assessee-appellant challenged an order passed by the CIT(A) concerning assessment for AY 2015-16. The assessee's counsel stated that no additions were made in the assessment order as a result of the impugned revision, causing no prejudice.

What were the issues?

Whether an appeal is maintainable when the impugned revision order has not resulted in any additions or prejudice to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI D BENCH, MUMBAI

Appearances by Sanjay Parikh for the appellant R.M Madvi for the respondent Date of concluding the hearing : April 18, 2022 Date of pronouncement : April 20, 2022 O R D E R Per Pramod Kumar, VP:

1.

By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 09th March 2021, passed by the learned CIT(A) in the matter of assessment u/s. 143 (3) of the Income Tax Act, 1961 for the assessment year 2015-16.

2.

When this appeal was called for hearing learned counsel for the assessee Shri Sanjay Parikh pointed out that in the assessment order passed, as a result of the impugned revision order no additions have made. It is thus submitted that no prejudice is caused to the assessee by the impugned revision order. In this view of the matter, according to the learned counsel for the assessee, the appeal is infructuous. Learned Departmental Representative does not dispute the submissions so made by the learned counsel for the assessee and joins the learned counsel in praying that the appeal may be dismissed as infructuous. 3. In view of the above position we deem it fit and proper to dismiss the appeal as infructuous. Ordered, accordingly.

Assessment year: 2015-16 Page 2 of 2 In the result, the appeal is dismissed. Pronounced in the open court today on the 20th day 4. of April 2022.

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