The DCIT, Circle-1(3), Vadodara V. Smt. Geetaben B. Shah, Ahmedabad

ITA 1167/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7718 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Section: 143(3); 63

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.1167/AHD/2017 (ASSESSMENT YEAR : 2009-10) DCIT, CIRCLE 1(3), VADODARA. VS. SMT. GEETABEN B. SHAH, 282, 283, MANEKBAUG SOCIETY, AMBAWADI ROAD, AHMEDABAD. [PAN NO. AGLPS 9672 F] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI S. K. DEV, SR. D.R. RESPONDENT BY : SHRI P. M. MEHTA, A.R. DATE OF HEARING 05.02.2019 DATE OF PRONOUNCEMENT 25.04.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINS T THE ORDER DATED 06.01.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-4, VADODARA UNDER SECTION 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) ARISING OUT OF THE ORDER DATED 27.03.2015 PASSED BY THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(3), BARODA FOR THE ASSESSMEN T YEAR 2009-10. 2. IT APPEARS FROM THE RECORDS THAT INITIALLY THE A SSESSMENT U/S 143(3) OF THE ACT WAS FINALIZED ON 05.12.2011 BY THE AO DETERMINI NG TOTAL INCOME AT RS.28,30,590/-. HOWEVER, THE LEARNED CIT-1, BARODA PASSED AN ORDER DATED 11.12.2013 U/S 263 OF THE ACT BY SETTING ASIDE THE ISSUE TO THE FILE OF THE LEARNED AO TO RE-COMPUTE IN THE MANNER AS DIRECTED THEREIN. ITA NO.1167/AHD/2017 CIT VS. SMT. GEETABEN B. SHAH ASST.YEAR 2009-10 - 2 - 3. MEANWHILE THE HONBLE ITAT BY AND UNDER ITS ORDE R DATED 09.12.2016 QUASHED THE ORDER PASSED BY THE LEARNED CIT-1 U/S 2 63 OF THE ACT IN ITA NO.528/AHD/2014. THE QUANTUM APPEAL ARISING OUT OF THE ORDER PASSED IN TERMS OF THE ORDER U/S 263 OF THE ACT PASSED BY THE LEARN ED CIT(A) HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY HOLDING IT INFRUCTUOUS IN VIEW OF THE FACT THAT THE ORDER PASSED U/S 263 OF THE ACT PASSED BY THE LEARN ED CIT(A) HAS BEEN QUASHED BY THE LEARNED TRIBUNAL. 4. TAKING INTO CONSIDERATION THIS PARTICULAR ASPECT OF THE MATTER, THE LEARNED ADVOCATE APPEARING FOR THE ASSESSEE SUBMITT ED BEFORE US THAT SINCE THE ORDER PASSED U/S 263 HAS BEEN QUASHED BY THE HONBL E TRIBUNAL, THE QUANTUM APPEAL, THEREFORE, BECOMES INFRUCTUOUS. HENCE, HE P RAYED FOR DISMISSAL OF THE APPEAL PREFERRED BY THE REVENUE BEFORE US. 5. HAVING HEARD THE LEARNED COUNSEL APPEARING FOR T HE PARTIES, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND NO INFIRMITY IN THE ORDER PASSED BY THE LEARNED CIT(A) IN THE APPEAL PR EFERRED BY THE ASSESSEE DISPOSING OF THE APPEAL AS INFRUCTUOUS. HENCE, WE U PHELD THE SAME. 6. IN THE RESULT, REVENUES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 25 / 0 4 /201 9 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 25/04/2019 PRITI YADAV, SR.PS ITA NO.1167/AHD/2017 CIT VS. SMT. GEETABEN B. SHAH ASST.YEAR 2009-10 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-4, VADODARA. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER , //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD