M/s Nandana Education Trust , Shimogga V. The Deputy Commissioner of IncomeTax Circle-1 , Shimogga

ITA 1551/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9399 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A R VIVEK SHRI SIDDAP P
• Keywords: Revision of order; TDS; Set aside
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ES : B , BANGALORE BEFORE SHRI B.R.BASK A RAN, ACCOUNTANT MEMBER AND S HRI PAVAN KUMA R GADALE, JUDICAL MEMBER ITA NO. 1551 (BANG)/ 20 1 0 ( ASSESSMENT YEAR : 20 1 0 - 11 ) M/S NANDANA EDUCATION TRUST, BYPASS ROAD, BEHIND SAHYADRI COLLEGE, SHIMOGA PAN NO. A ABTN1659H APPELLANT VS THE ADDL. COMMISSIONER OF INCOME TAX , SHIMOGA RANGE, SHIMOGA RESPONDENT APPELLANT BY : SH RI A.R.VIVEK, ADVOCATE RESPONDENT BY : SHRI SIDDAP P AJJI, ADDL.CIT DATE OF HEARING : 04 - 0 7 - 2019 DATE OF PRONOUNCEMENT : 04 - 07 - 2019 O R D E R PER SHRI B.R.BASKAR A N, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APP EAL CHALLENGING THE ORDER DATED 01 - 03 - 2018 PASSED BY LD CIT(A), DAVANGERE AND IT RELATES TO THE ASSESSMENT YEAR 2010 - 11. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ASSESSMENT ORDER HAS BEEN SET ASIDE BY THE LD ADMINISTRATIVE COMMISSIONER IN THE REVISION ORDER PASSED U/S 263 OF THE ACT. HE SUBMITTED THAT THE ASSESSEE HAD CHALLENGED THE ABOVE SAID REVISION ORDER BY FILING APPEAL BEFORE IT A NO. 1551 /BANG/201 8 2 THE ITAT, BUT COULD NOT SUCCEED. HE SUBMITTED THAT THE ASSESSEE HAS ACCEPTED THE ORDER PASSED BY THE ITAT BY NO T CHALLENGING THE SAME BEFORE HONBLE HIGH COURT. WHEN ASKED THE LD A.R TO FURNISH A COPY OF ORDER PASSED BY THE TRIBUNAL AGAINST THE REVISION ORDER, HE SUBMITTED THAT THE SUBMISSIONS MADE BY HIM ARE TRUE FACTS, SINCE HE ONLY HAD APPEARED BEFORE THE TRIBU NAL. HE SUBMITTED THAT THE STATEMENT MADE BY HIM AT THE BAR MAY BE ACCEPTED. 3. THE LD A.R, ACCORDINGLY, SUBMITTED THAT THE IMPUGNED ASSESSMENT ORDER NO LONGER EXISTS IN THE EYES OF LAW, SINCE THE SAME HAS BEEN REVISED BY LD CIT U/S 263 OF THE ACT. HE SUBMITTED THAT THE ASSESSING OFFICER HAS ALREADY PASSED THE ASSESSMENT ORDER TO GIVE EFFECT TO THE REVISION ORDER PASSED BY LD CIT. ACCORDINGLY HE SUBMITTED THAT THE PRESENT APPEAL FILED BY THE ASSESSEE SHALL BECOME INFRUCTUOUS. 4. WE HEARD LD D.R. HAVING REGARD TO THE STATEMENT MADE BY LD A.R AT THE BAR, WE ARE OF THE OPINION THAT THE PRESENT APPEAL SHALL NOT SURVIVE, SINCE THE ASSESSMENT ORDER FROM WHICH THE PRESENT APPEAL ARISES HAS BEEN SET ASIDE BY LD CIT. ACCORDINGLY WE DISMISS THE SAME AS IN FRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED PRONOUNCED ON 0 4 - 0 7 - 2 0 1 9 S D / - S D / - ( PAVAN KUMAR GADALE) ( B .R.BASKARAN ) JUDICIAL ME MBER ACCOUNTANT MEMBER DATED: 0 4 - 0 7 - 2 0 1 9 * AM IT A NO. 1551 /BANG/201 8 3 C OPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7 .GUARD FILE BY ORDER ASST. REGISTRAR