DHIRAJLAL P. PATEL,MUMBAI vs. CIT 22, NAVI MUMBAI

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ITA 4823/MUM/2014Status: DisposedITAT Mumbai25 April 2016AY 2010-113 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 assessment was completed at the same amount as the original assessment. The assessee's counsel requested to withdraw the appeal, which was not objected to by the revenue.

What were the facts?

The assessee filed an appeal against an order of the CIT. During the pendency of the appeal, the AO completed the assessment under section 143(3) r.w.s. 263 of the Act.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessment has been completed and the assessee wishes to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI RAJESH KUMAR, AM

For Appellant: Shri Bhupendra Shah
Hearing: 25.4.2016Pronounced: 25.4.2016

O R D E R

PER RAJESH KUMAR, AM :

1.

This is an appeal filed by the assessee against the order dated 9.6.2014 passed by the ld.CIT-22, Navi Mumbai and it relates to the assessment year 2010-11.

2.

At the outset, the ld.Counsel for the assessee placed before us a copy of the order dated 15.2.2016 passed by the AO u/s 143(3) r.w.s.263 of the Income Tax Act, 1961, wherein it has been mentioned that the assessment was completed at an amount of Rs.27,66,110/-. The ld. Counsel submitted before us that in view of the fact that the assessment has already been completed in the set aside proceedings u/s 143(3) r.w.s.

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