ITO 20(2)(2), MUMBAI vs. MALTI S JOHRI, MUMBAI

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ITA 3960/MUM/2016Status: DisposedITAT Mumbai30 January 2018AY 2008-092 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 noted that the revisionary order under Section 263, which led to the assessment, had been quashed by a previous ITAT order. Consequently, the Revenue's appeal was dismissed, and the assessee's cross-objection was allowed.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2008-09. The assessee filed a cross-objection challenging the appeal's maintainability.

What were the issues?

The primary issue was the validity of the Revenue's appeal when the underlying revisionary order had been quashed. This also determined the fate of the assessee's cross-objection.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, H Bench, Mumbai

Before: Shri D.T. Garasia & Shri Rajesh KumarSmt. Malti S. Johri

For Appellant: Shri M.C. Omi Ningeshen
For Respondent: Smt. Malti S. Johri
Hearing: 03.01.2018Pronounced: 30.01.2018

Per Rajesh Kumar, AM

1.

This appeal has been filed by the Revenue against the order of the CIT(A)-33, Mumbai dated 14.03.2016 for A.Y. 2008-09 which in turn arose out of the assessment framed under Section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter “the Act”) and the assessee by way of cross objection challenges the filing of the appeal on the ground that the same does not survive in view of the fact that the ITAT, Mumbai vide order dated 25.10.2017 in which quashed the revisionary order passed by the Pr. Commissioner of Income Tax (hereinafter called as Pr. CIT ) under Section 263 dated 19.11.2012.

2 ITA 3960/M/2016 & C0 309/M/17 Smt. Malti S. Johri 2. The learned A.R. at the outset submitted that the revision order passed under Section 263 of the Act by the Pr CIT pursuant which the assessment was framed under Section 143(3) r.w.s. 263 of the Act stands quashed by the order of the Hon'ble ITAT in 2012 for A.Y. 2008-09 vide order dated 25.10.2017. The learned A.R. submitted that in view of the said order and the consequential actions and circumstances the appeal of the Revenue deserves to be dismissed on this ground.

3.

The learned D.R. fairly agreed to the contentions of the learned A.R. of the assessee.

4.

We heard the rival submissions and perused the material on record including the order of the Coordinate Bench passed in ITA No. 7504/Mum/2012 (supra). We find that the revisionary proceedings were quashed by the order of the Coordinate Bench. In view of the said fact the present appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is allowed. Order pronounced in the open court on 30th January, 2018. Sd/- Sd/- (D.T. Garasia) (Rajesh Kumar) Judicial Member Accountant Member

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