MANJULA PRAKASH JAIN, MUMBAI v. CIT 21, MUMBAI

ITA 3110/MUM/2013 | 2008-2009
Pronouncement Date: 05-11-2014 | Result: Dismissed

Appeal Details

RSA Number 311019914 RSA 2013
Assessee PAN AADPJ2989C
Bench Mumbai
Appeal Number ITA 3110/MUM/2013
Duration Of Justice 1 year(s) 6 month(s) 12 day(s)
Appellant MANJULA PRAKASH JAIN, MUMBAI
Respondent CIT 21, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 05-11-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 05-11-2014
Date Of Final Hearing 05-11-2014
Next Hearing Date 05-11-2014
Assessment Year 2008-2009
Appeal Filed On 23-04-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI .. . .!'# $ % BEFORE SHRI I.P.BANSAL JM AND SHRI N.K.BILLAIYA A M ITA NO.3110/MUM/2013 : ASST.YEAR 2008-09 SMT.MANJULA PRAKASH JAIN MANJU VILLA PLOT NO.26 ROAD NO.11 VITHAL NAGAR CO-OP. HSG. SOCIETY LTD. JVPD SCHEME JUHU MUMBAI 400 049 PAN: AADPJ 2989C THE COMMISSIONER OF INCOME TAX -21. PRATAKSH KAR BHAVAN MUMBAI. ( &' / // / APPELLANT) / VS. ( )*&'/ RESPONDENT) &' + + + + /APPELLANT BY : N.H.GAJRIA )*&' + + + + /RESPONDENT BY : SHRI PREETAM SINGH + -.$ / / / / DATE OF HEARING : 05.11.2014 /01 + -.$ / DATE OF PRONOUNCEMENT : 05.11.2014 2 2 2 2 / / / / O R D E R PER I.P.BANSAL (JM) : THIS IS AN APPEAL FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST ORDER PASSED BY LD. CIT-21 MUMBAI DATED 25/03/2013 UNDER SECTION 263 OF THE INCOME TAX ACT 1961 (THE ACT) FOR ASSESSMENT YEAR 2006-07. 2. IT WAS SUBMITTED BY LD. AR THAT IN PURSUANCE TO AFOREMENTIONED ORDER PASSED BY LD. CIT THE AO HAS PASSED ASSESSMENT ORD ER DATED 24/10/2013 UNDER THE PROVISIONS OF SECTION 143(3) R.W.S. 263 O F THE ACT. IT WAS SUBMITTED THAT THE SAME INCOME WHICH WAS ORIGINALLY ASSESSED HAS BEEN REASSESSED BY THE AO. THEREFORE ASSESSEES GRIEVANCE AGAINST OR DER PASSED UNDER SECTION 263 DOES NOT SURVIVE AND THE APPEAL FILED BY THE ASSESS EE SHOULD BE CONSIDERED TO BE INFRUCTUOUS. LD. AR HAS PLACED BEFORE US COPY O F AFOREMENTIONED ASSESSMENT ORDER. ITA NO.3110/MUM/2013 : ASST.YEAR 2008-09 2 3. IN THIS VIEW OF THE SITUATION AFTER TAKING INTO CONSIDERATION THE ASSESSMENT ORDER PASSED BY AO DATED 24/10/2013 WHI CH IS PASSED IN PURSUANCE TO ORDER PASSED UNDER SECTION 263 OF THE ACT THE ASSESSEES GRIEVANCE IN THE PRESENT APPEAL DOES NOT SURVIVE. THEREFORE THE APPEAL FILED BY THE ASSESSEE IS CONSIDERED TO BE INFRUCTUOUS AND I S DISMISSED. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH NOV. 2014. 2 + /01 34 05/11/2014 0 + : SD/- SD/- (N.K.BILLAIYA) (I.P.BANSAL) $ $ $ $ / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 3 DATED : 5 TH NOV. 2014. VM. 2 + )-! ; !1- 2 + )-! ; !1- 2 + )-! ; !1- 2 + )-! ; !1-/ COPY OF THE ORDER FORWARDED TO : 1. &' / THE APPELLANT 2. )*&' / THE RESPONDENT. 3. <() / THE CIT MUMBAI. 4. < / CIT(A)- MUMBAI 5. !?: )- / DR ITAT MUMBAI 6. :@ A / GUARD FILE. 2 2 2 2 / BY ORDER *!- )- //TRUE COPY// B BB B/ // /C D C D C D C D (DY./ASSTT. REGISTRAR) / ITAT MUMBAI