DCIT , CC - 1(3), MUMBAI vs RAJENDRA L . JAIN, MUMBAI

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Rajesh C. Shah – Ld. AR

For Respondent: Shri Ajay Sharma – Ld. CIT DR, Shri Rajesh C. Shah – Ld. AR

O R D E R Mahavir Singh (Vice President) 1. The revenue contest the order of Ld. Commissioner of Income Tax (Appeals)-47, Mumbai [CIT(A)] dated 27/03/2018 on certain grounds of appeal

. The assessee has filed cross-objections against the same. The assessment for the year was framed by Ld. Assessing Officer (AO) u/s 143(3) r.w.s. 153C of the Act on 31/03/2016.

2. During hearing, it transpires that the assessee’s appeal for the same year has already been disposed-off by the Tribunal vide order dated 26/07/2010 which is common order for AYs 2010-11 & 2012-13. The copy of the same is on record. It could be seen that the bench, vide para-12 of the order, has already quashed the assessment framed by Ld. AO for AY 2012-13 for want of jurisdiction. The Ld. DR could not controvert the fact that the revenue’s appeal has become infructuous.

3. In view of the forgoing the appeal as well as cross-objection stands dismissed as infructuous.

DCIT , CC - 1(3), MUMBAI vs. RAJENDRA L . JAIN, MUMBAI