Income Tax Appellate Tribunal - Mumbai
Shree Multan Seva Samiti, Mumbai vs Ito (E) Rg 2(3), Mumbai on 11 August, 2017
ITA No 5440/Mum/2016 Shree Multan Seva Samiti Assessment Year 2013-14 आयकर अपीलीय अिधकरण "बी"
ायपीठ मुं बई म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI ी डी.टी. गरािसया, ाियक सद एवं ी मनोज कुमार अ वाल, लेखा सद के सम ।
BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5440/Mum/2016 (िनधा रण वष / Assessment Year: 2013-14) Shree Multan Seva Samiti Income Tax Multan Bhavan बनाम/ Officer(Exemption), 19,Dadabhai Road Vs. Range 2(3) Mumbai - 400 056 Mumbai थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. AAAJS-0018-C (अ पीलाथ# /Appellant) : ($%थ# / Respondent) Assessee by : None Revenue by : Suman Kumar, Ld. DR सुनवाई की तारीख / : 09/08/2017 Date of Hearing घोषणा की तारीख / : 11 /08/2017 Date of Pronouncement आदे श / O R D E R Per Manoj Kumar Aggarwal (Accountant Member)
1. The captioned appeal by Assessee for Assessment Year [AY] 2013-14 assails the order of Ld. Commissioner of Income Tax (Appeals)-1 [CIT(A)], Mumbai dated 21/06/2016. None has appeared for assessee and no adjournment petition is on record. Therefore, we 2 ITA No 5440/Mum/2016 Shree Multan Seva Samiti Assessment Year 2013-14 proceed to decide the appeal on the basis of material available on record and after hearing Ld. Departmental Representative, if required.
2. The assessee's return for the impugned AY has been processed u/s 143(1) vide CPC Communication Reference No. CPC/1314/A7/1413144051 wherein certain adjustments were made and a demand of Rs.6,41,420/- has been raised against the assessee vide Demand Identification No. 2014201337037339181T. Aggrieved by the adjustment, the assessee had contested the same before Ld. CIT(A).
3. Before Ld. CIT(A), the assessee drew attention to the fact that a rectification application had already been filed by the assessee on 15/06/2016 and therefore, suitable directions may be issued to Ld. AO in the matter. The Ld. CIT(A), as per the request of the assessee, has issued the same. Therefore, we find that no cause of action has arisen to the assessee in the instant appeal and our interference is not required at all.
4. Resultantly, the assessee's appeal stands dismissed.
Order pronounced in the open court on 11th August, 2017.
Sd/- Sd/-
(D.T. Garasia) (Manoj Kumar Aggarwal)
ाियक सद / Judicial Member लेखा सद / Accountant Member मुंबई Mumbai; िदनां क Dated : 11. 08.2017 Sr.PS:- Thirumalesh 3 ITA No 5440/Mum/2016 Shree Multan Seva Samiti Assessment Year 2013-14 आदे श की ितिलिप अ !ेिषत/Copy of the Order forwarded to :
1. अपीलाथ# / The Appellant
2. $%थ# / The Respondent
3. आयकर आयु,(अपील) / The CIT(A)
4. आयकर आयु, / CIT - concerned
5. िवभागीय $ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai
6. गाड/ फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai