BHARAT K SHETH, MUMBAI vs DCIT RG 5(3)(2), MUMBAI

Last updated: 23 December 2020

Court :
ITAT Mumbai

Brief :
The assessee is under appeal for various Assessment Years as captioned above whereas the revenue is in appeal for Assessment Year (AY) 1999-2000. The assessment has been framed on different dates which have been adjudicated by Ld. first appellate authority vide separate orders. However, it is admitted position that facts and issues are more or less identical in all the years and adjudication in any year would apply to all the other years also.

Citation :
I.T.A. No.2253/Mum/2018

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, MUMBAI

BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(Hearing Through Video Conferencing Mode)
I.T.A. No.2140/Mum/2002
Assessment Year: 1998-99)
&
I.T.A. No.1527/Mum/2005
Assessment Year: 1999-2000)
&
I.T.A. No.2822/Mum/2006
Assessment Year: 2001-02)
&
I.T.A. No.2747/Mum/2012
Assessment Year: 2002-03)
&
I.T.A. No.2748/Mum/2012
Assessment Year: 2003-04)
&
I.T.A. No.2749/Mum/2012
Assessment Year: 2004-05)
&
I.T.A. No.8547/Mum/2010
Assessment Year: 2007-08)
&
I.T.A. No.2746/Mum/2012
Assessment Year: 2008-09)
&
I.T.A. No.2251/Mum/2018
Assessment Year: 2010-11)
&
I.T.A. No.4648/Mum/2015
Assessment Year: 2011-12)
&
I.T.A. No.2252/mum/2018
Assessment Year: 2012-13)
&
Shri Bharat K.Sheth
I.T.A. No.2253/Mum/2018
Assessment Year: 2013-14)

O R D E R

Per Bench

1. The assessee is under appeal for various Assessment Years as captioned above whereas the revenue is in appeal for Assessment Year (AY) 1999-2000. The assessment has been framed on different dates which have been adjudicated by Ld. first appellate authority vide separate orders. However, it is admitted position that facts and issues are more or less identical in all the years and adjudication in any year would apply to all the other years also. For the purpose of adjudication, the assessee’s appeal for AY 1998-99 is taken as the lead year which is against the order of Ld. Commissioner of Income Tax (Appeals), CentralShr VI, Mumbai order dated 28/02/2002. The effective grounds read as under: -

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