DIT (Exemptions), Mumbai v. The Bombay Presidency Golf Club Ltd
[Citation -2017-LL-0904-17]

Citation 2017-LL-0904-17
Appellant Name DIT (Exemptions), Mumbai
Respondent Name The Bombay Presidency Golf Club Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 04/09/2017
Assessment Year 2005-06
Judgment View Judgment
Keyword Tags reopening of assessment • question of law
Bot Summary: The Revenue has challenged in this Appeal an order passed on 28th March, 2014 by the Income Tax Appellate Tribunal, Bench at Mumbai, for the assessment year 2005 2006. The question of law termed as substantial reads as under: Whether, on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was justified in allowing the appeal filed by the assessee on the ground that the reopening of assessment for A.Y. 2005 06 was quashed vide order dated 12.2.2014, without examining the issue raised in the appeal on merit, in view of the facts that decision of the Hon'ble Tribunal dated 12.2.2014 was challenged before the Hon'ble High Court in appeal No. 1387 of 2014 ::: Uploaded on - 07/09/2017 ::: Downloaded on - 08/09/2017 09:05:23 ::: vikrant 2/3 22 ITXA 1862 2014.odt 3. When this Appeal was listed for admission, it was pointed out by Mr. Pardiwala, learned Senior Counsel that the Tribunal followed its decision dated 12th February, 2014 in granting the relief to the assessee for the year 2005 06. The order dated 12th February, 2014 was challenged before this Court by the Revenue in Income Tax Appeal No.1387 of 2014. The Revenue took no steps to set aside this conditional order but moved Notice of Motion No. 1156 of 2017 after a delay of 892 days. When this position was brought to the notice of Mr. Kotangle appearing in support of this Appeal, he would fairly submit that nothing survives in this Appeal once the Appeal by the Revenue for the same assessment year is not on the file of this Court and is dismissed/rejected. In view of the order dated 21 st August, 2017, a copy of which is taken on record and marked X for identification, this Appeal is dismissed.


vikrant 1/3 22 ITXA 1862 2014.odt IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1862 OF 2014 DIT (Exemptions), Mumbai Appellant Vs. M/s. Bombay Presidency Golf Club Ltd. Respondent Mr. Ashok Kotangle a/w Mr. Arun D. Nagarjun and Mr. Prabhakar Ranshur i/b. Ms. Padma Divakar for Appellant. Mr. Percy Pardiwala, Senior Advocate a/w Mr. Atul K. Jasani for Respondent. CORAM : S. C. DHARMADHIKARI & PRAKASH D. NAIK, JJ. DATE : SEPTEMBER 04, 2017. P.C. : 1. Revenue has challenged in this Appeal order passed on 28th March, 2014 by Income Tax Appellate Tribunal, Bench at Mumbai, for assessment year 2005 2006. 2. question of law termed as substantial reads as under: Whether, on facts and in circumstances of case and in law Hon'ble Tribunal was justified in allowing appeal filed by assessee on ground that reopening of assessment for A.Y. 2005 06 was quashed vide order dated 12.2.2014, without examining issue raised in appeal on merit, in view of facts that decision of Hon'ble Tribunal dated 12.2.2014 was challenged before Hon'ble High Court in appeal No. 1387 of 2014? ::: Uploaded on - 07/09/2017 ::: Downloaded on - 08/09/2017 09:05:23 ::: vikrant 2/3 22 ITXA 1862 2014.odt 3. When this Appeal was listed for admission, it was pointed out by Mr. Pardiwala, learned Senior Counsel that Tribunal followed its decision dated 12th February, 2014 in granting relief to assessee for year 2005 06. 4. order dated 12th February, 2014 was challenged before this Court by Revenue in Income Tax Appeal (L) No.1387 of 2014. 5. That Appeal was dismissed for non removal of office objections and for want of compliance with procedural Rules on 11th December, 2014. 6. Revenue took no steps to set aside this conditional order but moved Notice of Motion No. 1156 of 2017 after delay of 892 days. request was made to condone delay and set aside order of Registrar/Prothonotary and Senior Master dated 13th November, 2014, effective from 11th December, 2014. 7. By reasoned order, Division Bench of this Court presided over by one of us (Shri Justice S. C. Dharmadhikari) dismissed this Notice of Motion of Revenue on 21 st August, 2017. When this position was brought to notice of Mr. Kotangle appearing in support of this Appeal, he would fairly submit that nothing survives in this Appeal once Appeal by Revenue for same assessment year is not on file of this Court and is dismissed/rejected. ::: Uploaded on - 07/09/2017 ::: Downloaded on - 08/09/2017 09:05:23 ::: vikrant 3/3 22 ITXA 1862 2014.odt 8. In view of order dated 21 st August, 2017, copy of which is taken on record and marked X for identification, this Appeal is dismissed. (PRAKASH D. NAIK, J.) (S. C. DHARMADHIKARI, J.) ::: Uploaded on - 07/09/2017 ::: Downloaded on - 08/09/2017 09:05:23 ::: DIT(Exemptions),Mumbai v. TheBombayPresidencyGolfClubLtd
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