M/S KRISHNA EQUITY & CAPITAL SEVICES PVT. LTD,MUMBAI vs. ITO 2 (2)(1), MUMBAI

ITA 476/MUM/2019Status: DisposedITAT Mumbai06 January 2020AY 2013-173 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 allowed the assessee's application to withdraw the appeal. The appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for not being filed in electronic form. The assessee subsequently refiled the appeal electronically and sought to withdraw the present appeal before the ITAT as it had become infructuous.

What were the issues?

Whether the appeal filed before the CIT(A) was maintainable in electronic form. The issue of withdrawal of the present appeal due to becoming infructuous.

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 BENCHES “H”, MUMBAI

Before: SHRI G. MANJUNATHA (AM) & SHRI RAM LAL NEGI (JM)

For Appellant: Shri Rajesh Kumar Jhunjhunwala

For Respondent: Shri Sachchidanand Dube (DR)

Hearing: 06/01/2020Pronounced: 06/01/2020

O R D E R

PER RAM LAL NEGI, JM

This appeal has been filed by the assessee against the order dated 12.12.2018 passed by the Ld. Commissioner of Income Tax (Appeals) (for short ‘the CIT (A))-5, Mumbai, for the assessment year 2013-14, whereby the Ld. CIT (A) has dismissed the appeal filed by the assessee against the assessment order passed u/s 143 (3) of the Income Tax Act, 1961 (for short the ‘Act’).

The assessee has preferred the present appeal against the order of the Ld. CIT (A) by raising the following effective grounds:

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