The Income Tax Officer, Ward-1(2) (1), RAJKOT-GUJARAT V. Shri Sureshbhai Keshubhai Kataria, GONDAL

ITA 144/RJT/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6859 (ITAT-RAJKOT)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARGOVIND SINGH
• Assessee Lawyers: DM RINDANI
• Section: 143(3); 263

Judgement Text

ITA NO S . 142, 143, 166 & 144 /RJT/201 7 A.YS. 2009 - 10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 142 / RJT / 2 0 1 7 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 1(2)(1), RAJKOT . ....... .. . .....APPELLANT VS. GHELABHAI TAPUBHAI DABHI, .. ....... ..................RESPONDENT AT & POST NAGARKA, TAL - GONDAL 360 311. [PAN A GDPD 6122 D ] ITA NO. 143 /RJT/201 7 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 1(2)(1), RAJKOT . ....... .. . .....APPELLANT VS. VALJIBHAI JESINGBHAI DABHI, ...........................RESPONDENT MOMAI KRUPA, 5 BHAGWATPARA, GONDAL 360 311. [PAN A G GPD 2725 F ] ITA NO. 166 /RJT/201 7 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 2 (2)( 5 ), RAJKOT . ....... .. . .....APPELLANT VS. MAHIPAL MOHANBHAI SINDHAV, ...........................RESPONDENT MANMOHAN NIVAS, NR. KASHI VISHWANATH TEMPLE, GONDAL, DIST. RAJKOT. [PAN BBBPS 9399 K ] ITA NO S . 142, 143, 166 & 144 /RJT/201 7 A.YS. 2009 - 10 PAGE 2 OF 3 ITA NO. 144 /RJT/201 7 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 1(2)(1), RAJKOT . ....... .. . .....APPELLANT VS. SURESHKUMAR KESHABHAI KATARIA, ...........................RESPONDENT POST & AT PANCHIAVADAR, TAL - GONDAL 360 311. [ PAN A DSPK 4928 L ] APPEARANCES BY: HARGOVIND SINGH FOR THE A PPELLANT D.M. RINDANI FOR THE RESPONDENT S DATE OF CONCLUDING THE HEARING : 30.10.2017 DATE OF PRONOUNCING THE ORDER : 30 .10.2017 O R D E R PER PRAMOD KUMAR AM: 1. THE PRESE NT FOUR APPEALS ARE DIRECTED AT THE INSTANCE OF R EVENUE AGAINST THE SEPARATE ORDERS OF LD . CIT ( A ) , ALL DATED 20.03.2017 , PASSED ON RESPECTIVE APPEALS OF THE ASSESSEE . 2. LEARNED COUNSEL FOR THE ASSESSEE , AT THE VERY OUTSET , CONTENDED THAT THESE APPEALS H A VE ARISEN FROM THE A SSESSMENT O RDERS DATE D 30.03.2015 PASSED UNDER SECTION 143(3) READ WITH SECTION 263 OF THE INCOME TAX ACT, 1961 IN THE CA S E S OF S/ S H RI GHELABHAI T APUBHAI DABHI, VALJIBHAI J ESINGBHAI DHABI, MAHIPAL M OHANBHAI SINDHAV & SURESHKUMAR K ESHAB HAI KATARIA . THE ORDER S PASSED UN DER SECTION 263 W ERE CHALLENGED BEFORE THE T RIBUNAL VIDE ITA NO S . 2 43/RJT/2014 , 04/RJT/2015, 244/RJT/2014 & 270/RJT/2014 . THE TRIBUNAL HAS ALLOWED THE APPEALS OF THE ASSESSEE S AND QUASHED THE 263 ORDER S . THEREFORE , THE VE RY JURISDICTION INFUSE D IN THE ITA NO S . 142, 143, 166 & 144 /RJT/201 7 A.YS. 2009 - 10 PAGE 3 OF 3 A SSESS ING OFFICER BY VI RTUE OF 263 O R DER S HA S BEEN EXTINGUISHED AND THE RESULTANT PROCEEDINGS IN PURSUANCE OF ORDER S PASSED UNDER SECTION 263 BECAME REDUNDANT. THE A SSESSMENT O RDERS ITSELF IN THESE APPEALS ARE NOT SUSTAINABL E BECAUSE OF THE T RIBUNAL S ORDER S PASSED ON THE APPEALS OF THE ASSESSEE S AGAINST 263 ORDER S . THEREFORE, ALL THESE APPEAL S DESERVE TO BE DISMISSED. 3 . IN THE RESULT, ALL THE FOUR APPEALS FILED BY THE REVENUE ARE DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF OCTOBER , 201 7 . SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) RAJKOT , THE 30 TH DAY OF OCTOBER , 201 7 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT