M/S. PRIORITY GOLD PVT. LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(3)(2), MUMBAI

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ITA 5415/MUM/2019Status: DisposedITAT Mumbai23 December 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The provided excerpt does not contain the Tribunal's decision on the appeal. It only states the parties involved, the assessment year, the authorities from whom the appeal originates, and the dates of hearing and pronouncement. Therefore, the Tribunal's findings on any specific issues, the reasoning behind those findings, the ratio decidendi, and any operative directions or relief granted are not available in this text. No issue was expressly left undecided as the outcome is not recorded.

What were the facts?

The assessee, M/s Priority Gold Pvt Ltd, has filed an appeal against the order of the Commissioner of Income-tax (Appeal)-17, Mumbai, dated 24/06/2019. This order was passed by the Deputy Commissioner of Income-tax – 10(3)(2), Mumbai. The assessment year under consideration is 2014-15. The appeal was heard on 15-12-2021 and pronounced on 23-12-2021. The specific grounds of appeal and the amount in dispute are not detailed in the provided excerpt.

What were the issues?

The primary issue before the Tribunal is the correctness of the order passed by the Commissioner of Income-tax (Appeal)-17, Mumbai, for the assessment year 2014-15. The specific grounds of appeal and the contentions of both the assessee and the revenue are not elaborated in the provided text. Therefore, the exact questions of law or mixed law and fact that the Tribunal had to decide, and the arguments presented by each side, including any reliance on authorities, circulars, or precedents, are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: MS. SUCHITRA KAMBLE & BEFORE SHRI PRASHANT MAHARISHI

For Appellant: Shri Ranjit Kumar Sinha
For Respondent: Shri Ashish Kumar

Date of hearing 15-12-2021 Date of pronouncement 23-12-2021 O R D E R Per Prashant Maharishi(AM)

This appeal is filed by the Priority Gold Pvt Ltd (appellant / assessee) for assessment year 2014-1 against the order of the Commissioner of Income-tax (Appeal)-17, Mumbai dated 24/06/2019 by the Deputy Commissioner of Income- tax – 10(3)(2), Mumbai (the learned AO).

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