SALMAN KHAN,MUMBAI vs. ACIT -11(1), MUMBAI

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ITA 3064/MUM/2016Status: DisposedITAT Mumbai08 February 2017AY 2011-122 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had no grievance with the subsequent assessment orders which gave effect to the revision orders. Therefore, the appeals were considered infructuous.

What were the facts?

The assessee filed appeals against revision orders passed by the Principal Commissioner of Income Tax concerning legal and professional expenses. The Assessing Officer re-examined the issue in set-aside proceedings and allowed the assessee's claim.

What were the issues?

Whether the appeals filed by the assessee have become infructuous due to subsequent assessment orders that gave effect to the revisionary orders.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” Bench, Mumbai

Before: Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM)

For Appellant: Shri Prakash K. Jotwani
For Respondent: Shri Samuel Darse
Hearing: 8.2.2017Pronounced: 8.2.2017

Heard together (3 matters)

I.T.A. No. 3064/Mum/2016
I.T.A. No. 3065/Mum/2016
I.T.A. No. 3066/Mum/2016

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per Bench :-

All these appeals filed by the assessee are directed against the revision orders passed by Ld. Principal Commissioner of Income Tax-16, Mumbai u/s. 263 of the Act and they relate to A.Y. 2011-12 to 2013-14.

2.

Learned counsel appearing for the assessee Mr. Jotwani submitted that the Principal CIT passed the impugned revision orders directing the Assessing Officer to examine the issue relating to legal & professional expenses incurred by the assessee. Learned AR submitted that the Assessing Officer has examined the same in the set aside proceedings and he has allowed the claim of the assessee. Accordingly learned AR submitted that the present appeals have become infructuous in view of the assessment orders passed by the Assessing Officer giving effect to the revision orders.

3.

Learned Departmental Representative did not object the factual aspects presented by learned AR.

4.

Having regard to the submissions, we noticed that the assessee is not interested in prosecuting these appeals, since he did not have any grievance in the assessment orders passed by the Assessing Officer giving effect to the order passed by the learned CIT(A). Accordingly we dismiss the appeals filed by the assessee.

5.

In the result, all the appeals of the assessee are dismissed.

Order has been pronounced in the Court on 8.2.2017.

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