ITO - 16(2)(2), MUMBAI V. SHRI ARUN SURENDRAPRASAD TRIPATHI, NAVI MUMBAI

ITA 1588/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3730 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Set aside
• Section: 143(3); 263; 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) A BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL , HON'BLE ACCOUNTANT MEMBER ITA NO. 1588 /MUM/2020 (A.Y: 20 1 4 - 15) INCOME TAX OFFICER 16(2)(2) ROOM NO. 441, 4 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI - 400020 V. SHRI ARUN SURENDRAPRASAD TRIPATHI PLOT NO - 4, SHIRDI, SECTOR - 28 VASHI, NAVI MUMBAI - 400705 PAN: ABGPT9629R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUBODH RATNAPARKHI DEPARTMENT BY : SH RI BRAJENDRA KUMAR DATE OF HEARING : 21.09.2021 DATE OF PRONOUNCEMENT : 01 .10 .2021 O R D E R PER C.N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 5 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 03.02.2020 FOR THE A.Y.20 1 4 - 15. 2. REVENUE HAS RAISED FOLLOWING GROUNDS IN ITS APPEAL: - I) WHETHER ON THE FACTS, IN THE CIRCUMSTANCES OF THE CASE AND AS PER LAW, THE LD.CIT(A) WAS JUSTIFIED IN HOLDING THAT ONCE THE ORDER U/S. 263 OF THE I.T.ACT IS QUASHED, THE ORDER U/S. 143(3) R.W.S. 263 2 ITA NO. 1588/MUM/2020 (A.Y: 2014 - 15) SHRI ARUN SURENDRAPRASAD TRIPATHI PASSED IN PURSUANCE OF THE SAME WOULD NOT SURVIVE AND NEED TO BE TREATED AS NULL AND VOID WITHOUT ADJUDICATING THE CASE OF MERITS? II) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND AS PER LAW, THE LD. CIT(A) WAS JUSTIFIED THAT ONCE THE ORDER U/S. 263 OF THE ACT IS QUASHED, THE ORDER U/S. 143(3) R.W.S. 263 PASSED IN PURSUANCE OF THE SAME WOULD NOT SURVIVE AN D NEED TO BE TREATED AS NULL AND VOID DESPITE OF THE FACTS THAT THE ORDER PASSED BY THE HON'BLE IT AT QUASHING THE ORDER U/S. 263 OF THE I.T.ACT, 1961 HAS BEEN APPEALED AGAINST BEFORE THE HON'BLE HIGH COURT? III) THE APPELLANT PRAYS THAT THE ORDER OF CIT(A) ON THE ABOVE GROUNDS BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 3. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER PASSED U/S. 263 BY THE LD. COMMISSIONER OF INCOME TAX - 5 HAS BEEN ALLOWED AND THE ORDER OF REVISION HAS BEEN SET ASIDE BY THE TRIBUNAL IN ITA.NO. 2560/MUM/2018 DATED 28.11.2018 . HE FURTHER SUBMITTED THAT LD.CIT(A) ALLOWED THE APPEAL OF THE ASSESSEE TAKING NOTE OF THE ORDER PASSED BY THE TRIBUNAL . THEREFORE, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN VIEW OF THE ORDER OF THE TRIBUNAL QUASHING THE ORDER PASSED U/S. 263 OF THE ACT THE APPEAL FILED BY T HE REVENUE ARISING OUT OF THE CONSEQUENTIAL ORDER PASSED GIVING EFFECT TO THE ORDER OF THE LD. COMMISSIO NER OF INCOME TAX PASSED U/S. 263 OF THE ACT, BECOMES INFRUCTUOUS. 4. LD.DR FAIRLY SUBMITTED THE THAT ITAT QUASHED THE 263 ORDER AND THEREFORE CONSEQUENTIAL PROCEEDINGS WILL NOT STAND. 3 ITA NO. 1588/MUM/2020 (A.Y: 2014 - 15) SHRI ARUN SURENDRAPRASAD TRIPATHI 5. ON HEARING RIVAL CONTENTIONS AND PERU SING THE ORDER OF THE LD.CIT(A), WE FIND THAT THE TRIBUNAL BY ORDER IN ITA.NO. 2560/MUM/2018 DATED 28.11.2018 HAS SET ASIDE THE REVISION ORDER P ASSED U/S. 263 BY THE LD.CIT 5 . THEREFORE, SINCE THE REVISION ORDER ITSELF WAS SET - ASIDE BY THE TRIBUNAL , THE CONSEQUENTIAL ASSESSMENT ORDER PASSED U/S. 143(3) R.W.S. 263 OF THE ACT WILL NOT SURVIVE AND CONSEQUENTLY THE PRESENT APPEAL OF T HE REVENUE BECOMES INFRUCTUOUS. 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED AS INFRUCTUOUS . ORDER PRONOUNCED ON 01 .10.2021 AS PER RULE 34(4) OF ITAT RULES BY PLACING THE PRONOUNCEMENT LIST IN THE NOTICE BOARD. SD/ - SD/ - ( MANOJ KUMAR AGGARWAL ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 01 .10 .2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM