NIRANJANA K. TANNA,MUMBAI vs. DCIIT (OSD-II )CEN RG -7, MUMBAI

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ITA 2822/MUM/2014Status: DisposedITAT Mumbai01 November 2017AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's rectification application was allowed and the penalty deleted. The revenue did not appeal against the rectification. Consequently, the assessee's appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a rectification application before the lower authorities, which was allowed, and the consequential penalty was deleted. Therefore, the assessee no longer wished to pursue the appeal.

What were the issues?

Whether the assessee's appeal is maintainable when the underlying issues have been resolved through a rectification application.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI D.T. GARASIA, JM & SHRI MANOJ KUMAR AGGARWAL, AM

ITA.No.2822/Mum/2014 Niranjana K.Tanna Assessment Year-2005-06 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी डी.टी. गरािसया,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ (िनधा"रण वष" / Assessment Year: 2005-06) Niranjana K. Tanna Deputy Commissioner Of बनाम/ Tanna House,2nd Floor Income Tax(OSD-II) 11/A, Nathalal Parekh Marg Central Range-7 Vs. Colaba,Mumbai-400 039 Aaykar Bhavan,Mumbai-20 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACPT-2819-G (अपीलाथ" /Appellant) (""थ" / Respondent) : Assessee by : Niraj Sheth, Kamlesh Kureliya,Ld.AR’s Revenue by : V.Jenardhanan , Ld. DR सुनवाई की तारीख / : 26/10/2017 Date of Hearing घोषणा की तारीख / : 01/11 /2017 Date of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal (Accountant Member) 1. The captioned appeal by assessee for Assessment Year [AY] 2005-06 assails the order of the Ld. Commissioner of Income-Tax (Appeals)-40 [CIT(A)], Mumbai, Appeal No. CIT(A)-40/DCIT(OSD- II)C.R.7/132/12-13 dated 21/01/2014. The assessment for impugned AY was framed by Ld. Deputy Commissioner Of Income Tax(OSD-II)

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