PRAGATEE DEVELOPERS,MUMBAI vs. ITO-12(1)(4), MUMBAI

ITA 7505/MUM/2018Status: DisposedITAT Mumbai13 August 2021AY 2011-123 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 noted that the appeal had already been decided. Therefore, the current appeal did not survive and was dismissed as infructuous.

What were the facts?

The assessee filed a revised Form 36 for an appeal that had already been disposed of. This led to the creation of a new file for the same appeal number and assessment year.

What were the issues?

Whether an appeal that has already been disposed of can be revived or re-adjudicated due to a procedural filing error.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH, VP & SHRI S. RIFAUR RAHMAN, AM

Hearing: 14.07.2021Pronounced: 13.08.2021

O R D E R

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