DCIT, New Delhi V. M/s. International Travel House Ltd., New Delhi

ITA 1263/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4028 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-10-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S GILL
• Assessee Lawyers: AJAY VOHRA ADV MS PINKY KAPOOR
• Section: 143(3); 263; 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER & SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO. 1263/DEL/2011 ASSESSMENT YEAR: 2004-05 DCIT, VS. INTERNATIONAL TRAVEL HOUSE LTD., CIRCLE 11(1), ROOM NO. 312, T-2, COMMUNITY CENTRE, C.R. BLDG., NEW DELHI. SHEIKH SARAI, PHASE-1, NEW DELHI. AAAC10093G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.S. GILL, CIT(DR) RESPONDENT BY : SHRI AJAY VOHRA, ADV. &MS. PINKY KAPOOR, ADV. ORDER PER I.P. BANSAL, J.M. THIS IS AN APPEAL FILED BY THE REVENUE. IT IS DI RECTED AGAINST THE ORDER PASSED BY LD. CIT(A) DATED 28.12.2010 FOR A.Y . 2004-05. GROUNDS OF APPEAL READ AS UNDER: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 13 ,53,19,708/- BY SET ASIDE THE ORDER U/S 143(3)/263. 2. THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEN D ANY GROUND OF APPEAL RAISED ABOVE AT THE TIME OF HEARING. 2. IT IS OBSERVED THAT LD. CIT(A) HAS QUASHED THE I MPUGNED ASSESSMENT ORDER WHICH IS AN ORDER DATED 21.12.2009 PASSED U/S 143(3) READ WITH SECTION 144 IN PURSUANCE OF ORDER PASSED U/S 263 BY CIT, DELHI-IV DATED 16.3.2009. THE IMPUGNED ASSESSMENT ORDER HAS BEEN QUASHED ON THE GROUND THAT THE SAID ORDER OF CIT-IV , NEW DELHI PASSED ITA NO. 1263/D/2011 2 U/S 263 WAS QUASHED BY THE TRIBUNAL VIDE ORDER DATE D 20.11.2009 IN ITA NO. 1490/DEL/2009 AND THE ORDER OF ITAT WAS ALSO UP HELD BY HONBLE HIGH COURT. 3. LD. COUNSEL OF THE ASSESSEE HAS PLACED BEFORE US THE AFOREMENTIONED ORDER OF ITAT DATED 20.11.2009 WHICH IS PLACED AT PAGES 11 TO 24 OF THE PAPER BOOK IN WHICH THE AFORE MENTIONED ORDER PASSED BY CIT U/S 263 DATED 16.3.2009 HAS BEEN QUAS HED. LD. AR OF THE ASSESSEE HAS ALSO FILED COPY OF DECISION OF HON BLE DELHI HIGH COURT DATED 16.11.2010 WHICH IS AN ORDER IN ITA NO. 1770/ 2010 VIDE WHICH HONBLE DELHI HIGH COURT HAS UPHELD THE ORDER OF TR IBUNAL. WHILE HOLDING SO THEIR LORDSHIPS OF HONBLE DELHI HIGH CO URT HAVE RELIED UPON THEIR EARLIER ORDER DATED 13.9.2010 IN THE CASE OF ASSESSEE FOR A.Y. 2003-04 IN WHICH THE ORDER OF THE TRIBUNAL FOR A.Y. 2003-04 WAS UPHELD VIDE WHICH ORDER U/S 263 WAS QUASHED. 4. IN THIS FACTUAL BACKDROP THE PRESENT APPEAL WAS ARGUED BY BOTH THE PARTIES AND AFTER CAREFUL CONSIDERATION WE FIND NO INFIRMITY IN THE ORDER OF CIT(A) VIDE WHICH THE IMPUGNED ASSESSMENT HAS BEEN CANCELLED AS THE SAME IS BASED ON ORDER PASSED BY C IT-IV, NEW DELHI U/S 263 WHICH NO MORE SURVIVES. THEREFORE, THE IMP UGNED ASSESSMENT ORDER HAS NO LEGS TO STAND. MOREOVER, ORDER OF THE TRIBUNAL HAS ALSO BEEN UPHELD BY HONBLE DELHI HIGH COURT. ITA NO. 1263/D/2011 3 5. IN VIEW OF OUR DISCUSSION DEPARTMENTAL APPEAL IS DISMISSED BEING DEVOID OF MERITS. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11.05.201 1 SD/- SD/- (K.D. RANJAN) (I.P. BANSAL) ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED: 11.5.11 *KAVITA CHOPRA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR