ITO, Ward-2, Ratnagiri V. Sadguru Narendra Maharaja Sansthan, Ratnagiri

ITA 1273/PUN/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 79900 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 05-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 1273 / P N/ 20 1 3 ASSESSMENT YEAR : 200 6 - 07 INCOME TAX OFFICER, WARD - 2, RATNAG IRI VS. SADGURU NARENDRA MAHARAJ SANSTHAN, A/P. NANIJ, DISTT. - RATNAGIRI (APPELLANT) (RESPONDENT) PAN NO. AAATS5417R APPELLANT BY: SHRI S.P. WALIMBE RESPONDENT BY: SHRI NIKHIL PATHAK DATE OF HEARING : 22 - 05 - 2014 DATE OF PRONOUNCEMENT : 27 - 05 - 2014 ORDER PER R.S . PADVEKAR , JM : - THIS APPEAL IS FILED BY THE REVENUE CHALLENGING THE IMPUGNED ORDERS OF THE LD. CIT(A) , KOLHAPUR DATED 25 - 03 - 2013 FOR THE A.Y. 200 6 - 07. THE REVENUE HAS TAKEN THE FOLLOWING GROUND S IN THE APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. C.I.T. (A) IS NOT JUSTIFIED IN ALLOWING THE ASSESSEE'S APPEAL ONLY FOR THE REASON THAT '... SINCE THE ASSESSMENT WAS ON THE BASIS OF THE ORDER OF THE CIT - II, KOLHAPUR, U/S. 263 WHICH HAS BEEN CANCELLED, THE VERY B ASIS OF THE ASSESSMENT ORDER IS NO MORE , INSTEAD OF DELIVERING A CONSIDERED DECISION ON MERITS OF EACH OF THE ISSUES INVOLVED. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) ERRED IN NOT APPRECIATING THAT THE HON. TRIBUNAL HAS CANCEL LED THE ORDER U/S. 263(1) DATED 29.03.2011 WITHOUT PROPER APPRECIATION OF THE FACTS, IN AS MUCH AS THE DISCUSSION CONTAINED IN PARAS 2, 4.1 AND 4.3. OF THE ORDER UNDER SECTION 263 HAS NOT BEEN TAKEN INTO CONSIDERATION BY THE HON. TRIBUNAL. 2 ITA NO. 1273/PN/2013, SADGURU NARENDRA MAHARAJ SANSTHAN, RATNAGIRI 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) ERRED IN NOT APPRECIATING THAT THE 'ORDER OF THE HON. TRIBUNAL HAS NOT REACHED FINALITY AS THE DEPARTMENT HAS APPEALED BEFORE THE HON. HIGH COURT AGAINST THE SAID ORDER OF THE HON. TRIBUNAL. 4. THE APPELLANT P RAYS THAT THE ORDER OF THE C.I.T. (A), KOLHAPUR, BE VACATED AND RESTORE THE ORDER OF THE ASSESSING OFFICER. 2. WE HAVE HEARD THE PARTIES. THE LD. COUNSEL SUBMITS THAT THIS APPEAL IS ARISING OUT OF THE ASSESSMENT FRAMED BY THE ASSESSING OFFICER AS PER THE DIRECTIONS IN CONSEQUENCE OF THE ORDER OF THE LD. CIT - II, KOLHAPUR PASSED U/S. 263 OF THE ACT. HE FURTHER SUBMITS THAT THE ORDER PASSED BY THE LD. CIT - II, KOLHAPUR U/S. 263 DATED 29 - 03 - 2011 WAS CHALLENGED IN APPEAL BEFORE THE HON'BLE ITAT, PUNE BY FILING THE APPEAL BEING ITA NO. 624/PN/2011 AND THE HON'BLE TRIBUNAL WAS PLEASED TO ALLOW THE APPEAL FILED BY THE ASSESSEE AND QUASH ED THE ORDER OF THE LD. CIT - II, KOLHAPUR PASSED U/S. 263 DATED 29 - 03 - 2011. THE LD. COUNSEL ALSO FILED THE COPY OF THE TRIBUNAL OR DER IN ASSESSEES OWN CASE IN ITA NO. 264/PN/2011 DATED 10 - 12 - 2012 WHICH IS PLACED ON RECORD. WE HAVE ALSO HEARD THE LD. DR. 3. IT IS SEEN THAT THE TRIBUNAL HAS ALLOWED THE APPEAL FILED BY THE ASSESSEE CHALLENGING THE ORDER OF THE LD. CIT - II, KOLHAPUR DA TED 29 - 03 - 2011 AND THE IMPUGNED ORDER WAS CANCELLED BY THE TRIBUNAL FOR THE DETAIL REASON S IN THE ORDER DATED 10 - 12 - 2012 . AS THE VERY BASIS FOR PASSING THE ASSESSMENT ORDER BY THE ASSESSING OFFICER U/S. 143(3) R.W.S. 263 OF THE INCOME - TAX ACT OF THE A.Y. 2006 - 07 DATED 30 - 12 - 2011 DOES NOT SURVIVE T HE REVENUES APPEAL HAS BECOME INFRUCTUOUS. THE LD. CIT(A) HAS RIGHTLY CANCELLED THE ASSESSMENT FRAMED BY THE ASSESSING OFFICER IN COMPLIANCE WITH THE DIRECTIONS GIVEN BY THE LD. CIT - II, KOLHAPUR IN THE ORDER PAS SED U/S. 263 OF THE INCOME - TAX ACT. WE, 3 ITA NO. 1273/PN/2013, SADGURU NARENDRA MAHARAJ SANSTHAN, RATNAGIRI ACCORDINGLY, CONFIRM THE ORDER OF THE LD. CIT(A) AND THE GROUNDS TAKEN BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 27 - 05 - 20 1 4 SD/ - SD/ - ( R.K. PANDA ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 27 TH MAY, 20 1 4 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) , KOLHAPUR 4 THE CIT, KOLHAPUR 5 THE DR, ITAT, B BENC H, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE