D.C.I.T CENTRAL CIR.2)1), Nagpur V. SHRI KIRTIKUMAR MITESH BHANGADIA, Nagpur

ITA 102/NAG/2018

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur against Shri Kirtikumar Mitesh Bhangadiya concerning the assessment year 2011-2012. The appeal was against the order of CIT(A)-3, Nagpur, which had reversed the PCIT's revision directions on the grounds that the original assessment was erroneous and prejudicial to the interest of the Revenue. The tribunal's earlier decision in the assessee's appeal had already reversed these revision directions, and the Revenue's argument that the matter was pending in the high court did not influence the tribunal's decision in the current appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131937 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-04-2018
• Other Referred Cases: ITA No. 255/Nag./2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCHES : NAGPUR (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.102/Nag./2018 Assessment Years: 2011-2012 Deputy Commissioner Of Income Tax Central Circle-2(1), Nagpur vs. Shri Kirtikumar Mitesh Bhangadiya 20-2, House No. 526, Near Getwell Hospital, Dhantoli, Nagpur-440012 PAN: AGYPB1659G (Appellant) (Respondent) For Assessee : Shri Ashok Bansal, CA For Revenue : Shri Sanjay Agrawal, DR Date of Hearing : 29.08.2023 Date of Pronouncement : 22.09.2023 ORDER PER GD PADMAHSHALI, A.M. This Revenue’s appeal for A.Y. 2011-12, arises against the CIT(A)-3, Nagpur’s order dated 23.02.2018, passed in Case No. CIT(A)-3/58/2016-17, in proceedings under section 153Ar.w.s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 [“In short Act”]. 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset with the able assistance coming from both the parties that there is hardly any need for us to delve with the relevant factual matrix herein at length. This is for the precise reason that we are dealing with second round of a consequential assessment framed by the Assessing Officer dated 25.08.2016 in compliance to the PCIT (Central)’s Section 263 revision directions dated 30 th March, 2016; wherein, he had held the former 2 ITA.No.102/Nag./2018 (DCIT vs. Shri Kirtikumar Bhangadiya) assessment framed u/s. 153A r.w.s. 143(3) dated 31 st March, 2014 as an erroneous one causing prejudice to interest of the Revenue. And that this tribunal’s learned co-ordinate bench’s order in assessee’s appeal ITA No. 255/Nag./2016 dated 27.06.2017 has already reversed the PCIT’s above stated revision directions. 4. That being the case, we are of the considered opinion that the Revenue’s instant appeal in consequential assessment proceedings has no legs to stand. Learned DR vehemently argued that the Revenue’s appeal against the tribunal’s foregoing order is pending before the hon’ble jurisdictional high court. We find no merit in Revenue’s arguments merely because its former round’s appeal is pending in hon’ble high court. The CIT(A)’s lower appellate findings to this effect stand affirmed therefore in very terms. Ordered accordingly. 5. This Revenue’s appeal is dismissed in above terms. Order pronounced in the open court on 22.09.2023 Sd/- Sd/- [SATBEER SINGH GODARA] [GD PADMAHSHALI] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 22.09.2023 S.K.SINHA True Copy Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Nagpur Bench, Nagpur 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune. 3 ITA.No.102/Nag./2018 (DCIT vs. Shri Kirtikumar Bhangadiya) 1. Date of dictation of order 20.09.2023 (Direct on Computer) 2. Date of draft order placed before Member 20.09.2023 3. Date of draft order signed by other Member 22.09.2023 4. Date of receipt of order 22.09.2023 5. Kept for pronouncement 22.09.2023 6. Date of uploading of the order 22.09.2023 7. File sent to Bench Clerk 22.09.2023 8. Date on which placed before Head Clerk 9. Date on which signed by Asst. Registrar 10. Date of Dispatch of order