ITO 12(3)(3), MUMBAI vs. LAKEWOOD CONSTRUCTION CO. PVT. LTD., MUMBAI

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ITA 5224/MUM/2016Status: DisposedITAT Mumbai18 April 2018AY 2007-083 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's present appeal had become infructuous due to a subsequent order by the Tribunal dismissing the Revenue's appeal. The Revenue's counsel agreed with this contention.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2007-08. The ITAT had previously set aside the assessment and restored it to the AO for a fresh assessment. Subsequently, the ITAT recalled its earlier order and then dismissed the Revenue's appeal.

What were the issues?

Whether the Revenue's appeal is rendered infructuous by a subsequent order of the Tribunal dismissing the Revenue's appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI

Before: SHRI C.N. PRASAD & SHRI N.K. PRADHAN

For Appellant: Mr. N.M. Porwal, AR
For Respondent: Ms. S. Padmaja, CIT(DR), Mr. N.M. Porwal, AR
Hearing: 11/04/2018Pronounced: 11/04/2018

ORDER

PER N.K. PRADHAN, AM

1.

This is an appeal filed by the Revenue on 18.08.2016. The relevant assessment year is 2007-08. The appeal is directed against the order dated 27.05.2016 passed by the Commissioner of Income Tax (Appeals)-20, Mumbai [in short CIT(A)] and arises out of the assessment completed u/s 254 r.w.s. 143(3) of the Income Tax Act 1961, (the ‘Act’).

2.

The Ld. counsel of the assessee filed a Paper Book which contains the following sequence of events.

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