The Commissioner Of Income Tax (Central)-I v. M/S Ajmera Housing Corporation (Pune

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 4 OF 2015WITHINCOME TAX APPEAL NO. 1829 OF 2014 The Commissioner of Income Tax (Central)-I..Appellant Vs. M/s Ajmera Housing Corporation (Pune) ..Respondent .... Mr. Suresh Kumar, Advocate for Appellant.Ms. Vasanti Patel, Advocate for Respondent. ....CORAM : M.S. SANKLECHA & N.M. JAMDAR, JJ.DATED : 3 AUGUST 2015 P.C.: These appeals filed by the revenue challenging the ordersdated 1 April 2014 and 3 April 2014 passed by the Income TaxAppellate Tribunal (the 'Tribunal') for the Assessment Year 2004-05and 2005-06. The learned Counsel for the parties state that thepresent appeal has become infrectuous in view of the fact that itoriginate from the order passed by the Assessing Officer underSection 143(3) of the Income Tax Act, 1962 (the 'Act') consequent tothe order of Commissioner under Section 263 of the Act in revision. 5.ITXA.4.15.odt 2.The Tribunal by an order dated 9 February 2011 held thatthe exercise of Revisional jurisdiction by Commissioner was notjustified and hence set aside the order of Commissioner of IncomeTax and allowed the assessee's appeal in respect of Assessment Year2004-05 and 2005-06. Against the above order dated 9 February2011, the revenue preferred two appeals and this Court by an orderdated 18 August 2011 (common order in respect of Income TaxAppeal (L) No. 816/2011 and 817/2011) refused to entertain therevenue's appeal on the ground that the grievance of the revenueagainst the order of the Tribunal canceling the order passed by theCommissioner of Income Tax under Section 263 of the Act is notjustified. This was so as the issue stands covered against therevenue and in favour of the assessee by virtue of CIT Vs. BrahmaAssociates[1]. The present appeal in view of the order of this Courtdated 9 February 2011 has become infractuous as submitted by theCounsel. 3.Accordingly, we see no reason to entertain the presentappeals. Appeals are dismissed. No order as to costs. 1. 333 ITR 289 [N.M. JAMDAR, J] [M.S. SANKLECHA, J.]