DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5(4), MUMBAI, MUMBAI vs. LARSEN AND TOUBRO LTD, MUMBAI

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ITA 3823/MUM/2024Status: DisposedITAT Mumbai23 December 2024AY 2016-17Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 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 observed that the present appeal was a duplicate filing of the appeal already filed by the Revenue. Therefore, the appeal was considered infructuous.

What were the facts?

The Revenue filed an appeal against an order by the CIT(A) for the assessment year 2016-17. It was pointed out by both parties that another appeal with similar grounds for the same assessment year and against the same order was already filed by the Revenue.

What were the issues?

Whether the appeal filed by the Revenue is a duplicate and thus infructuous.

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, ‘A‘ BENCH

For Appellant: Shri J.D. Mistry
For Respondent: Dr. K.R. Subhash
Hearing: 23/12/2024Pronounced: 23/12/2024

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against order dated 24/05/2023 passed by CIT(A)-53, Mumbai for the quantum of assessment passed u/s.143(3) / 147 for the A.Y.2016-17.

2.

It has been pointed out by both the parties that Revenue has filed another appeal being for the same Assessment Year against same impugned order dated 24/05/2024 passed by ld. CIT(A)-Mumbai raising Larsen & Toubro Ltd. exactly similar grounds of appeal. Thus, it is a duplicate filing of appeal by the Revenue in the A.Y.2016-17. Accordingly, is dismissed as infructuous.

3.

In the result, appeal of the Revenue is dismissed as infructuous.

Order pronounced on 23rd December, 2024.

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