ACIT, Circle-4(1), Kolkata, Kolkata V. M/s. Goodricke Group Ltd., Kolkata

ITA 1197/KOL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8807 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Assessee Lawyers: TANMOY DUTTA
• Section: 143(3); 260A; 263

Judgement Text

1 ITA NO.1197/KOL/2017 M/S. GOODRICKE GROUP LTD., AY- 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A.T. VARK EY, JM] I.T.A. NO. 1197/KOL/2017 ASSESSMENT YEAR: 2009-10 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 4(1), KOLKATA. VS. M/S. GOODRICKE GROUP LTD. (PAN: AABCG 1614 Q) APPELLANT RESPONDENT DATE OF HEARING 10.12.2018 DATE OF PRONOUNCEMENT 28.12.2018 FOR THE APPELLANT SHRI P.K. SRIHARI, CIT, DR FOR THE RESPONDENT SHRI TANMOY DUTTA, ADVOCATE ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE REVENUE IS AGAINST THE ORDE R OF LD. CIT(A)- 17, KOLKATA DATED 07.02.2017 FOR AY 2009-10. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) HAS ERRED IN ALLOWING THE APPEAL OF THE ASSESSEE WHILE RELYING THE ORDER OF THE ITAT, KOLKATA A BENCH WITHOUT CONSIDERING THE FACT THAT THE DEPARTMENT HAS ALREAD Y FILED APPEAL U/S 260A BEFORE HONBLE KOLKATA HIGH COURT. 2. THAT THE APPELLANT CRAVES FOR LEAVE TO ADD, DELE TE, AMEND OR MODIFY ANY GROUND BEFORE OR AT THE TIME OF APPELLATE PROCEEDINGS. 3. FROM A BARE PERUSAL OF THE GROUND OF APPEAL, WE NOTE THAT THE ONLY GRIEVANCE OF THE REVENUE IS AGAINST THE ACTION OF THE LD. CIT(A) IN ALLOWING THE APPEAL OF THE ASSESSEE BY RELYING THE ORDER OF THIS TRIBUNAL [A BENCH ORDER ] WHEN THE DEPARTMENT HAS FILED AN APPEAL U/S 260A AGAINST THE ORDER OF THE TRIBUNAL B EFORE THE HONBLE CALCUTTA HIGH COURT. 2 ITA NO.1197/KOL/2017 M/S. GOODRICKE GROUP LTD., AY- 2009-10 4. FIRST AL ALL, WE NOTE THAT GROUND RAISED BY THE REVENUE IS PER-SE AN INVALID GROUND. SECONDLY, WE NOTE THAT ORIGINAL ASSESSMENT IN THE C ASE OF THE ASSESSEE WAS MADE BY THE AO U/S 143(3) OF THE ACT VIDE ORDER DATED 26.12.2011 W HICH WAS IN TURN SET ASIDE BY THE ORDER OF THE PR. CIT, KOLKATA VIDE ORDER DATED 20.03.2014 U/ S 263 OF THE ACT. THE SAID ORDER OF THE PR. CIT (20.03.2014) WAS SET ASIDE BY THE TRIBUNAL VIDE ORDER DATED 20.03.2014. MEANWHILE AO WITHOUT KNOWING THAT THE TRIBUNAL HAD CANCELLED THE ORDER OF THE PR. CIT U/S 263, HAD GIVEN EFFECT TO THE ORDER ON 19.12.2014 PASSED BY T HE PR. CIT U/S 263 OF THE ACT, WHICH IN TURN WAS CHALLENGED BY THE ASSESSEE BEFORE THE LD. CIT(A) WHO, AFTER TAKING NOTE OF THE TRIBUNALS ORDER QUASHING THE PR. CITS ORDER DATED 20.03.2014 WAS PLEASED TO SET ASIDE THE AOS ORDER GIVING EFFECT TO PR. CITS ORDER U/S 263 OF THE ACT. IN THE LIGHT OF THE AFORESAID CIRCUMSTANCES WE CONFIRM THE IMPUGNED ORDER OF LD. CIT(A) BECAUSE AFTER THE CANCELLATION OF PR. CITS ORDER U/S 263 OF THE ACT, IN THE EYES OF LAW THE PR. CITS ORDER IS NULL IN THE EYES OF LAW AND CONSEQUENTLY THE ORDER OF AO GIVING EFFECT TO PR. CITS 263 ORDER IS NON-EST IN THE EYES OF LAW. FURTHER WE ARE TOLD THAT THE HO NBLE CALCUTTA HIGH COURT WAS PLEASED TO DISMISS THE APPEAL PREFERRED AGAINST THE TRIBUNALS ACTION OF CANCELLING OF THE PR. CITS ORDER U/S 263 VIDE ORDER DATED 04.05.2018. THEREFOR E WE CONFIRM THE ACTION OF THE LD. CIT(A) AND DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH DECE MBER, 2018 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH DECEMBER, 2018 BISWAJIT, SR. P.S. 3 ITA NO.1197/KOL/2017 M/S. GOODRICKE GROUP LTD., AY- 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ACIT, CIRCLE-4(1), P-7, CHOWRINGHEE SQUARE, 8 TH FLOOR, KOLKATA 700 069. 2 RESPONDENT M/S. GOODRICKE GROUP LTD., CAMELIA H OUSE, 14, GURUSADAY ROAD, KOLKATA 700 019. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA. DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O. ITAT, KOLKATA