Deputy Commissioner of Income Tax Circle 1(1), Jabalpur V. M/s. Jashn Beneficiary Trust, Mumbai

ITA 107/JAB/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4259 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GUNJAN VARSHNEY
• Assessee Lawyers: SUBHASH BAJPAYEE
• Section: 143(3); 263

Judgement Text

ITA NO.107/JAB/2018 (AY 2011-12) DY. CIT V. J ASHN BENEFICIARY TRUST 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO.107/JAB/2018 ASSESSMENT YEAR: 2011-12 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), JABALPUR, MP VS. JASHN BENEFICIARY TRUST, MODERN HOUSE, FIRST FLOOR, 15, DR. V.B GANDHI ROAD, FORT MUMBAI- 400001 (MAHARASHTRA) (PAN: AABTJ 2463P) (APPELLANT) (RESPONDENT) APPELLANT BY SMT. GUNJAN VARSHNEY, SR. DR RESPONDENT BY SHRI SUBHASH BAJPAYEE, CA DATE OF HEARING 06/10/2020 DATE OF PRONOUNCEMENT 06/10/2020 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER DATED 15/02/2018 BY THE COMMISSIONER OF INCOME TAX (APPEA LS)-1, JABALPUR (CIT(A) FOR SHORT), ALLOWING THE ASSESSEES APPEA L CONTESTING ITS ASSESSMENT UNDER SECTION 143(3) R/W S. 263 OF THE I NCOME TAX ACT, 1961 (THE ACT HEREINAFTER) DATED 21/10/2016 FOR ASSESSMENT Y EAR (AY) 2011-12. 2. THE REVENUES APPEAL RAISES A SINGLE GROUND, I.E ., WHETHER THE LD. CIT(A) WAS JUSTIFIED IN QUASHING THE ASSESSMENT AS INFRUCTUOUS. THE ASSESSMENT HAVING BEEN MADE PURSUANT TO AN ORDER U/ S. 263, IT WOULD NOT, IN HIS VIEW, SURVIVE ON THE QUASHING OF THE SECTION 26 3 ORDER BY THE TRIBUNAL (VIDE ITS ORDER DATED 15/3/2017, IN I.T.A. NO.100/ JAB/2016). WE DO NOT FIND ITA NO.107/JAB/2018 (AY 2011-12) DY. CIT V. J ASHN BENEFICIARY TRUST 2 | P A G E ANY INFIRMITY IN THE SAID FINDING, WHICH FORMS THE BASIS OF THE IMPUGNED ORDER (REFER PARA 7). ONCE SECTION 263 ORDER STANDS QUAS HED, THE CONSEQUENT ORDER OF ASSESSMENT IS WITHOUT ANY BASIS IN LAW. THE LD. CIT-DR WOULD, WHILE CONFIRMING THAT THE REVENUES APPEAL AGAINST THE TR IBUNALS ORDER DATED 15/3/2017 IS PENDING AS ON DATE BEFORE THE HON'BLE HIGH COURT, WHICH HAS NOT STAYED ITS OPERATION, SUBMIT FOR KEEPING THE INSTAN T APPEAL IN ABEYANCE, I.E., TILL THE DISPOSAL OF THE SAID APPEAL BY THE HON'BLE COURT. WE SEE NO REASON FOR THE SAME. AS AND WHEN THE REVENUES APPEAL, I.E., W HERE SO, IS DECIDED BY THE HON'BLE HIGH COURT IN ITS FAVOUR, THE MATTER SHALL NECESSARILY TRAVEL TO THE FILE OF LD. CIT(A) INASMUCH AS HE HAS NOT DECIDED T HE ASSESSEES APPEAL ON MERITS. THIS IS, APART FROM S. 153, AXIOMATIC AS TH E ASSESSEES APPEAL REMAINS UNDISPOSED ON MERITS BY THE FIRST APPELLATE AUTHORI TY (ALSO REFER, INTER ALIA, MELA RAM & SONS VS. CIT [1956] 29 ITR 607 (SC)). THE REVENUE IN FACT COULD CARRY THIS APPEAL BEFORE THE HONBLE HIGH COU RT, SO THAT BOTH ITS APPEALS, I.E., AGAINST THE ORDERS BY THE TRIBUNAL D ISPOSING S. 263 AND S. 250(6) ORDERS, ARE HEARD TOGETHER BY THE HONBLE COURT. AS FAR AS THE TRIBUNAL IS CONCERNED, TILL THE TIME THE ORDER DATED 15/3/2017 BY THE TRIBUNAL OBTAINS, THE CONSEQUENT ORDER PASSED BY THE ASSESSING OFFICER IS INFRUCTUOUS. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 06/10/2020 SD/- SD/- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06/10/2020 *SINGH/-(P) / / TRUE COPY //