ACIT, New Delhi V. M/s. Bharti Airtel Ltd., New Delhi

ITA 150/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7208 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY GEOL
• Keywords: Revision of order; Set aside
• Section: 143(3); 263; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 150/DEL/2017 [ASSESSMENT YEAR: 2008-09] ACIT, CIRCLE-4(2), NEW DELHI M/S BHARTI AIRTEL LIMITED, BHARTI CRESCENT 1, NELSON MANDELA ROAD, VASANT KUNJ, PHASE-II, NEW DELHI-110070 PAN - AAACB2894G APPELLANT RESPONDENT APPELLANT BY SHRI SANJAY GEOL RESPONDENT BY SHRI ANIL BHALLA DATE OF HEARING 30 /07/2019 DATE OF PRONOUNCEMENT 30 /07/2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, WITH THIS APPEAL, THE REVENUE HAS CHALLENGED THE CO RRECTNESS OF THE ORDER OF THE LD. CIT(A)-2, NEW DELHI, DATED 16/09/2016 PERTAINING TO ASSESSMENT YEAR 2008-09. 2. THE SUBSTANTIVE GRIEVANCE OF THE REVENUE READ AS UNDER:- 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE LD. CIT(A), HAS ERRED BY HOLDING THAT ORDER U/S 263/ 143(3)/144C(13) DATED 31.03.2015 CANNOT BE SUSTAINED. 2. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A), HAS IGNORED THE FACT THAT REVENUE HAS FI LED FURTHER APPEAL BEFORE THE HONBLE DELHI HIGH COURT AGAINST THE ITAT ORDER DATE D 06/05/2015 IN ITA NO.3120/DEL/2014. 2. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT TH E ASSESSMENT ORDER DATED 30/10/2012 FRAMED U/S 143(3) R.W.S. 144C(13) OF THE ACT WAS SE T-ASIDE BY THE LD. CIT(A) U/S 263 OF THE 2 ITA NO.150/DEL/2017 ACT. THE ASSESSEE CHALLENGED THE VALIDITY OF ORDER FRAMED U/S 263 OF THE ACT BEFORE THE TRIBUNAL AND THE TRIBUNAL IN ITA NO.3120/DEL/2014, ORDER DATED 06/05/2015 SET-ASIDE THE ORDER PASSED BY THE LD. CIT U/S 263 OF THE ACT. 3. THE RELEVANT FINDINGS OF THE TRIBUNAL READ AS UN DER:- 73. IN VIEW OF THE AFORESAID DISCUSSIONS AND BY KE EPING IN VIEW THE RATIO LAID DOWN IN THE VARIOUS JUDICIAL PRONOUNCEMENT WE SET ASIDE THE IMPUGNED ORDER DATED 31/03/2014 PASSED BY THE LD. CIT(A) U/S 263 OF THE A CT AND THE ASSESSMENT ORDER DATED 30/10/2012 IS RESTORED. 4. THE PRESENT ASSESSMENT ORDER IS FRAMED PURSUANT TO THE DIRECTION OF THE LD. CIT VIDE ORDER DATED 30/03/2014. AS MENTIONED ELSEWHERE , THIS ORDER OF THE LD. CIT HAS BEEN SET-ASIDE BY THE TRIBUNAL (SUPRA). 5. WHEN THE FOUNDATION HAS BEEN REMOVED, THE SUPER STRUCTURE MUST FALL I.E. WHEN THE ORDER FRAMED U/S 263 OF THE ACT HAS BEEN SET-ASIDE BY THE TRIBUNAL, THE SUBSEQUENT ASSESSMENT ORDER MUST FALL. 6. CONSIDERING THE FACTS AS MENTIONED ABOVE, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE FINDING OF THE LD. CIT(A). 7. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30/07/ 2019 SD/- SD/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 30/07/2019. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 3 ITA NO.150/DEL/2017 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI