ITO (TDS)-2, Pune V. John Deere Equipments Pvt. Ltd., Pune

ITA 1102/PUN/2009

• Counselvise Citation: 110224514 RSA 2009
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-10-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 16-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGHSMT NEERA MALHOTR A
• Assessee Lawyers: S U PATHAKNIKHIL PATHAK
• Section: 201(1); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER S.NO. ITA NO. ASSTT. YEAR 1. 1102/PN/09 2002-03 2. 1103/PN/09 2003-04 3. 1104/PN/09 2004-05 4. 1105/PN/09 2005-06 5. 1106/PN/09 2006-07 INCOME-TAX OFFICER, APPELLANT (TDS)-2, PUNE VS. JOHN DEERE EQUIPMENTS P.LTD., .. RESPONDENT (FORMERLY KNOWN AS L & T JOHN DEERE P. LTD) OFF. PUNE NAGAR ROAD, SANASWADI, PUNE APPELLANT BY : SHRI S K SINGH/SMT NEERA MALHOTR A RESPONDENT BY : S/SHRI S U PATHAK /NIKHIL PATHAK DATE OF HEARING : 18.10.2011 DATE OF PRONOUNCEMENT : 18.10.2011 ORDER PER G. S. PANNU, A.M : THE CAPTIONED FIVE APPEALS PREFERRED BY THE REVENUE ARE DIRECTED AGAINST A CONSOLIDATED ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, PUNE DATED 3.7.2009 PERTAINING TO THE ASSESSMENT YEARS 2002-03 TO 2006-07. IN TURN, THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS ARISEN FROM ORDERS 2 PASSED BY THE ASSESSING OFFICER ON 16.3.2009 FOR THE CAPT IONED ASSESSMENT YEARS UNDER SECTION 154 OF THE INCOME-TAX ACT, 1961 (I N SHORT THE ACT) RECTIFYING AN EARLIER ORDER DATED 27.11.2007 PASSED UNDER SECTION 254 GIVING EFFECT TO THE ORDER OF THE TRIBUNAL IN ITA NOS 1006 TO 1010/PN/06 DATED 28.9.2007 RELATING TO THE DEMANDS RAISED UNDER SECTION 201(1) AND 201(1A) OF THE ACT FOR THE CAPTIONED ASSESSMENT YEARS. 2. IN THE IMPUGNED ORDER, THE COMMISSIONER OF INCOME- TAX (APPEALS) HAS HELD THAT THE ORDERS PASSED BY THE ASSESSING OFFICER RECTIF YING HIS EARLIER ORDERS DATED 27.11.2007 WERE BEYOND THE SCOPE OF SECTION 154 OF THE ACT. THUS, THE DEMANDS RAISED BY THE ASSESSING OFFICER BY VIRTUE OF HIS O RDERS PASSED UNDER SECTION 154 OF THE ACT DATED 16.3.2009 FOR THE CAPTIONE D ASSESSMENT YEARS HAVE BEEN HELD TO BE UNTENABLE. 3. THE RIVAL PARTIES POINTED OUT TO THE FACTUAL MATRI X THAT THE ORDER OF THE TRIBUNAL IN ITA NOS 1006 TO 1010/PN/06 DATED 28.9.2 007 HAS SINCE BEEN SET ASIDE BY THE HONBLE BOMBAY HIGH COURT AND THE MATTE RS HAVE BEEN RESTORED TO THE FILE OF THE TRIBUNAL FOR CONSIDERATION AFRESH IN ACCORDANCE WITH LAW, VIDE ORDER DATED 16.11.2009 IN ITA NOS 1322 & ORS OF 2009, A CO PY OF WHICH HAS BEEN PLACED ON RECORD. AS A RESULT, THE ORDER OF THE ASSESSING O FFICER DATED 27.11.2007 PASSED UNDER SECTION 254 GIVING EFFECT TO TH E ORDER OF THE TRIBUNAL DATED 28.9.2007 (SUPRA) IS RENDERED UNSUSTAINABLE. 4. IN THE AFORESAID BACKGROUND, IT WAS A COMMON POINT B ETWEEN THE PARTIES THAT THE ISSUES INVOLVED IN THE IMPUGNED PROCEEDING NO LONGER SURVIVE FOR CONSIDERATION. HAVING CONSIDERED THE AFORESAID FACTUAL M ATRIX, IN OUR VIEW, THE IMPUGNED APPEALS ARE IN FACT INFRUCTUOUS SINCE THE ORDER OF THE TRIBUNAL DATED 28.9.2007 (SUPRA) WHICH RESULTED IN PASSING OF APPEAL EF FECT ORDER BY THE ASSESSING OFFICER DATED 27.11.2007 DOES NOT EXIST AFTER T HE ORDER OF THE HONBLE BOMBAY HIGH COURT DATED 16.11.2009 (SUPRA). AS A RESUL T THEREOF, THE CAPTIONED PROCEEDINGS ARE DISMISSED AS INFRUCTUOUS. 3 5. RESULTANTLY, THE APPEALS ARE DISMISSED AS ABOVE. THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF THE HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 18.10.2011. SD/- SD/- (I.C. SUDHIR) (G.S. PAN NU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 18 TH OCTOBER, 2011 B COPY TO:- 1) THE ASSESSEE 2) ITO, TDS-2, PUNE 3) THE CIT-(A)-I, PUNE 4) THE CIT, TDS PUNE 5) THE D R, B BENCH, ITAT, PUNE 6) GUARD FILE BY ORDER TRUE COPY ASST. REGISTRAR, I.T.A.T., PUNE