MANISHA HEMANT MEHTA,MUMBAI vs. ITO 22(1)(3), MUMBAI

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ITA 1781/MUM/2017Status: DisposedITAT Mumbai30 October 2018AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to restore the issue to the file of the Assessing Officer. The Assessing Officer is to decide the matter in light of the observations made by the Tribunal in the Revenue's appeal.

What were the facts?

The assessee's appeal arose from an order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Act. The assessee requested that their appeal be restored to the Assessing Officer's file, similar to a previous order concerning the Revenue's appeal.

What were the issues?

Whether the assessee's appeal should be restored to the Assessing Officer's file for fresh assessment, considering a similar decision in the Revenue's appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “I”, MUMBAI

Before: SHRI C.N. PRASAD, HONBLE & SHRI RAJESH KUMAR, HONBLEShri Manisha Hemant Mehta v.

For Appellant: Shri Dharmil Amit Jhaveri
For Respondent: Shri Chaudhary Arunkumar Singh
Hearing: 06.09.2018Pronounced: 30.10.2018

O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 25, Mumbai [hereinafter in short “Ld. CIT(A)”] dated 12.12.2016 for the Assessment Year 2010-11 arising out of the order passed by the Assessing Officer u/s. 143(3) r.w.s. 147 of the Act.

2.

At the outset, Learned Counsel for the assessee submitted that the Coordinate Bench of this Tribunal in ITA.No. 1570/MUM/2017 dated 31.10.2017 restored the appeal of the Revenue to the file of the Assessing

(A.Y: 2010-11) Shri Manisha Hemant Mehta Officer to make fresh assessment after giving opportunity to the assessee and the issue was in respect of the part relief given by the Ld.CIT(A) deleting the addition made toward bogus purchases. Learned Counsel for the assessee submitted that since the Tribunal had set-aside the appeal of the Revenue, the appeal of the assessee may also be restored to the file of the Assessing Officer.

3.

Ld. DR has no serious objections in restoring the matter to the file of the Assessing Officer.

4.

On hearing both sides and perusing the order of the Tribunal, we find it appropriate to restore this issue to the file of the Assessing Officer. Thus, we restore this issue to the file of the Assessing Officer who shall decide in the light of the observations made by the Tribunal in revenue’s appeal in ITA.No.1570/Mum/2017 dated 31.10.2017. The grounds raised by the assessee are allowed for statistical purpose.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on the 30th October, 2018

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