OBEROI SPRING CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER 24(3)(1), MUMBAI

आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री व ीम अहमद, लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI WASEEM AHMED, AM आयकर अपील सुं./ ITA No. 6652/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2014-15) Oberoi Spring Co-operative The Income Tax officer, Housing Society Limited Ward-24(3)(1) Office of the Oberoi Springs Mumbai Co-Operative Housing Society Limited, Oshiwara बनाम/ Link Road, Near Monginis Vs. Cake Factory, Oshiwara, Andheri (West), Mumbai-400 053 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAAAO2236K अपीलार्थी की ओर े / Appellant by : None प्रत्यर्थी की ओर े / Respondent by : Shri Kumar Padmapani Bora, DR ुिवाई की तारीख / Date of hearing: 11.11.2019 घोर्णा की तारीख / Date of pronouncement : 29.11.2019 आदेश / O R D E R

महावीर ससुंह, न्याययक सदस्य/ PER MAHAVIR SINGH, JM:

This appeal by assessee is arising out of order of the Commissioner of Income Tax (Appeals)]-36, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-36/IT-501/ITO-24(3)(1)/2016-17 vide dated 18.07.2018. The Assessment was framed by the

2 | P a g e ITA No.6652/Mum/2018 Oberoi Spring Co-operative Housing Society Limited Income Tax Officer, Ward-24(3)(1), Mumbai (in short ITO / AO) for the A.Y. 2014-15 vide order dated 28.12.2016 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

“Reg: Oberoi Springs Co-op Hsg. Society Ltd, Appeal No. ITA/6652/Mum/2018 ‘C’ Bench

Sub: Appeal filed on 26.11.2018 for withdrawn of appeal for AY 2014-15

In the above matter, the appellant had filed the above appeal as the Hon. CIT(A) had inadvertently omitted to consider the one of the ground of appeal raised by your appellant.

Since the Hon. CIT(A) vide their order dated 16.11.2018 have considered the points raised in the first appeal & allowed the same, the appeal field before your honors becomes infructuous. Hence, it is respectfully submitted to allow your appellant to withdraw the same.”

3 | P a g e ITA No.6652/Mum/2018 Oberoi Spring Co-operative Housing Society Limited 3. The learned Sr. Departmental Representative has not objected for withdrawal of the same. Hence, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 29.11.2019 Sd/- Sd/- (व ीम अहमद / WASEEM AHMED) (महावीर स िंह /MAHAVIR SINGH) (लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER) मुिंबई, ददिािंक/ Mumbai, Dated:29.11.2019 स दीप सरकार, व.यनजी सधिव / Sudip Sarkar, Sr.PS आदेश की प्रयिसलपप अग्रेपिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त(अपील) / The CIT(A) 4. आयकर आयुक्त / CIT ववभागीय प्रयतयिधर्, आयकर अपीलीय अधर्करण, मुिंबई / DR, ITAT, Mumbai 5. 6. गार्ा फाईल / Guard file. आदेशान सार/ BY ORDER, त्यावपत प्रयत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मुिंबई / ITAT, Mumbai