M/s. T. J. Agro Fertilisers Pvt. Ltd., Ahmedabad V. The Pr. CIT, Valsad

ITA 1033/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4072 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 01-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S T BIDARI
• Section: 143(3); 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NO.1033/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 M/S.T.J.AGRO FERTILISERS PVT. LTD., A-16/17/18, J K TOWER, NEAR GRID, KABILPORE, NAVSARI 396 424. [PAN: AAACT 7855 P] VS . THE PRINCIPAL COMMISSIONER OF INCOME TAX, TITHAL ROAD, VALSAD. / APPELLANT /RESPONDENT [ /ASSESSEE BY NONE. /REVENUE BY SHRI S.T .BIDARI CIT( DR ) / DATE OF HEARING: 10 . 0 2 .20 2 1 /PRONOUNCEMENT ON: 10 . 0 2 .20 2 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX (PCIT), VALSAD DATED 27.02.2017 PASSED UNDER SECTION 263 OF THE ACT FOR THE A.Y. 2012-13. 2. IN THE PRESENT APPEAL, THE ASSESSEE HAS CHALLENGED THE VALIDITY OF ORDER PASSED BY LD. PCIT. THE APPEAL CAME UP HEARING ON 10.02.2021. NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE THE SERVICE OF NOTICE THROUGH REGISTERED POST. HOWEVER, ON PERUSAL OF RECORD, WE FIND THAT ASSESSEE HAS FILED WRITTEN SYNOPSIS, WHICH WAS SENT THROUGH REGISTERED POST. IN T.J.AGRO FERTILISERS PVT. LTD., VS. PCIT, VALSAD/ ITA NO.1033/AHD/2017 FOR A.Y. 2012-13 2 THE WRITTEN SYNOPSIS THE ASSESSEE STATED THAT IN PURSUANCE OF DIRECTION OF ORDER UNDER SECTION 263 DATED 27.02.2017, THE ASSESSING OFFICER IN ORDER TO GIVING EFFECT OF THE ORDER OF LD. PCIT MADE DETAILED ENQUIRY AND PASSED UNDER SECTION 143(3) R.W.S 263 OF THE ACT VIDE ORDER DATED 28.12.2017 AND ACCEPTED THE RETURNED INCOME. IN THE WRITTEN SYNOPSIS, THE ASSESSEE FURTHER STATED THAT, THEY HAVE NO GRIEVANCE AGAINST THE ORDER UNDER SECTION 263 OF THE ACT AFTER PASSING FRESH ASSESSMENT ORDER BY THE ASSESSING OFFICER ON 28.12.2017 UNDER SECTION 143(3) RWS 263 AND THAT APPEAL MAY BE DECIDED ACCORDINGLY. 3. PERUSAL OF ASSESSMENT ORDER REVEALS THAT THE ASSESSING OFFICER AFTER MAKING ENQUIRY AS PER DIRECTION OF ORDER LD. PCIT AND PASSED ASSESSMENT ORDER UNDER SECTION 153(3) R.W.S. 263 OF THE ACT DATED 28.12.2017. 4. WE HAVE VERIFIED FROM LD.CIT-(DR), IF THE WRITTEN SYNOPSIS FILED BEFORE THE BENCH, IS RECEIVED BY HIM. THE LD.CIT-(DR) FAIRLY SUBMITS THAT HE HAS RECEIVED THE WRITTEN SUBMISSION OF ASSESSEE AND THE COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) RWS 263 DATED 28.12.2017 PASSED IN PURSUANCE OF DIRECTION OF LD. PCIT UNDER SECTION 263 OF THE ACT. THE LD. CIT(DR) SUBMITS THAT APPEAL OF THE ASSESSEE MAY BE DECIDED IN ACCORDANCE OF LAW. T.J.AGRO FERTILISERS PVT. LTD., VS. PCIT, VALSAD/ ITA NO.1033/AHD/2017 FOR A.Y. 2012-13 3 5. WE HAVE CONSIDERED THE WRITTEN SYNOPSIS OF ASSESSEE, AND THE ASSESSMENT ORDER DATED 28.12.2017 PASSED UNDER SECTION 143(3) R.W.S 263 OF THE ACT, IN PURSUANCE OF THE DIRECTION OF THE PCIT AND NO VARIATION IN THE RETURNED INCOME IS MADE BY THE AO, THEREBY ACCEPTED THE CONTENTION OF ASSESSEE. IN OUR VIEW, ONCE AFTER MAKING DETAILED ENQUIRY AS PER THE DIRECTION OF LD. PCIT, NO VARIATION IS MADE IN THE RETURNED INCOME AND THAT THE ASSESSEE HAS NO GRIEVANCE IN ITS APPEAL FILED BEFORE THE TRIBUNAL. IN OUR VIEW, THE APPEAL FILED BY ASSESSEE HAVE BECOME INFRUCTUOUS AND DISMISSED AS SUCH. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 10 TH FEBRUARY 2021 BY PLACING RESULT IN THE NOTICE BOARD. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 10 TH FEB 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT