AUTOGRAPH CARS (INDIA) PRIVATE LIMITED,BANDRA EAST, MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 14(1)(1), MUMBAI

ITA 2942/MUM/2023Status: DisposedITAT Mumbai16 May 2024AY 2013-14Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal confirmed that the appeal had already been decided by a coordinate bench. Therefore, the present appeal was rendered infructuous and dismissed.

What were the facts?

The assessee filed an appeal against the order of the NFAC for AY 2013-14. During the hearing, it was brought to the tribunal's notice that the appeal for the relevant year had already been disposed of by a coordinate bench.

What were the issues?

Whether the appeal is infructuous due to prior disposal by a coordinate bench. The grounds of appeal raised by the assessee regarding additions under Section 41(1) and disallowance of depreciation were not adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 41(1),Section 32(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIKESH BANERJEE & SHRI GAGAN GOYAL

For Appellant: Shri Mohammed Obaid Ansari, Ld. AR
For Respondent: Shri Manoj Kumar Sinha, Ld. Sr. DR
Hearing: 01/05/2024Pronounced: 16/05/2024

PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 26.06.2023 u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y. 2013-14. The assessee has raised the following grounds of appeal: -

“GROUNDS OF APPEAL”

1.

The Order of the learned Commissioner of Income tax (Appeals) is bad in law and contrary to the facts of the case and evidence on record.

2.

The learned Commissioner of Income tax (Appeals) erred in failing to consider and grant relief to the extent of Rs. 3, 84,188/- added under Section, 41(1) of

The order continues below.

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