ACIT 32(1), MUMBAI vs. ASHAPURA DEVELOPERS, MUMBAI
In the result, all the three appeals of the Revenue are dismissed
ITA 3607/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jul 2021AY 2013-14
Bench: Sri Mahavir Singh, Vp & Sri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 3607/Mum/2019 (ननधाायण वषा / Assessment Year 2013-14) आमकय अऩीर सिं./ Ita No. 3608/Mum/2019 (ननधाायण वषा / Assessment Year 2014-15) आमकय अऩीर सिं./ Ita No. 3609/Mum/2019 (ननधाायण वषा / Assessment Year 2015-16) The Asst. Commissioner Of Income M/S Ashapura Developers Tax, Circle 32(1), Room No. 702, 101B, Hallmark Business 7Th Floor, C-41 To C-43, Kautilya Plaza, Opp. Gurunanak फनाभ/ Bhavan, G Block Bandra Kurla Hospital, Ant Gyaneshwar Complex Bandra (East), Marg, Bandra East, Vs. Mumbai-400 051 Mumbai-400 051 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aanfa1971F अऩीराथी की ओय से/ Appellant By : Shri Rajeev Harit, Cit Dr प्रत्मथी की ओय से/ Respondent By : Shri Dr. K Shivaramam, Ar सुनवाई की तायीख / Date Of Hearing: 01.07.2021 घोषणा की तायीख / Date Of Pronouncement: 01.07.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: These Appeals Of Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals)]-44, Mumbai, [In Short Cit(A)], In Ita Nos. 3607-3608/Mum/2019 M/S Ashapura Developers; Ays 13-14 To 15-16 Appeal No. Cit(A)-44/Jcit-32(1)/It-209 & 696A/16-17 & Even Date 22.03.2019. The Assessments Were Framed By The Jt. Commissioner Of Income Tax, Range 32(1), Mumbai (In Short Jcit/Ito/ Ao) For The A.Ys. 2013-14 & 2014-15 Vide Order Dated 11.03.2016, 30.12.2016, 12.12.2017 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).
For Appellant: Shri Rajeev Harit, CIT DRFor Respondent: Shri Dr. K Shivaramam, AR
Section 143(3)
section 143(3) of the Act. Consequently the deduction available on the account of repair and maintenance could not be availed of by the respondent.
Being aggrieved with the order dated 30 December 2010, the respondent filed an appeal to the Commissioner of Income Tax (Appeals) (CIT(A)). By an order dated 25th
March, 2011 the CIT(A) allowed
