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Income Tax Appellate Tribunal, “D”
Before: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI G. MANJUNATHA, AM
आदेश / O R D E R
Per Shri Sandeep Gosain, Judicial Member:
The present two appeals filed by the revenue and assessee are against the order of Commissioner of Income Tax (Appeals)- 8, Mumbai dated 26.12.17 for AY 2011-12 respectively. Since the issues involved in these two appeals are 2. common, therefore, they have been clubbed, heard together and a consolidated order is being passed for the sake of convenience and brevity.
ITA No. 1067/Mum/2018 (AY 2011-12) 3. First of all we take up assessee’s appeal in for assessment year 2011-12 as lead case.
At the very outset, Ld. AR placed on record the copy of the order of Coordinate Bench of ITAT in for AY 2011-12, wherein Hon’ble ITAT had already set aside the order passed by Ld. CIT u/s 263 of the Act vide order dated 18.07.18 and submitted that order u/s 263 was passed by CIT and
On the other hand, Ld. DR relied upon the orders passed by the revenue authorities.
We have heard the counsels for both the parties at length and also on perusal of the documents as well as the orders passed by lower authorities, we find that Coordinate Bench of ITAT in for AY 2011-12 had already set aside the order passed by Ld. CIT u/s 263 of the Act vide order dated 18.07.18, therefore the order u/s 263 of the Act passed by CIT and consequently order passed by AO u/s 143(3) of the Act automatically stands quashed.
Consequently, the appeal filed by the assesssee stands allowed.
(AY 2011-12) 8. Now we take up revenue’s appeal in I.T.A. No.1085/Mum/2018. Since we have decided the appeal filed
4 ITA No, 1067 & 1085/Mum/2018 Maharashtra Airport Development Co. Ltd., by the assessee in for AY 2011-12 on merits. Therefore, following our own decision in ITA No. 1067/Mum/18, we apply the same findings in the present appeal in order to maintain judicial consistency which is applicable mutatis mutandis.