MANILAL DAYALJI & COmpany, DHAMTARI V. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 2(1), RAIPUR

ITA 165/RPR/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8772 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K BARAL
• Assessee Lawyers: R B DOSHI
• Keywords: Set aside
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA , HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 165 / RPR /2018 (ASST. YEAR : 20 0 9 - 10 ) M/S. MANILAL DAYALJI & CO., GOLA BIDI WORKS, AMAPARA, DHAMTARI (CG) V S. DCIT, CIRCLE - 1(2), RAIPUR . PAN NO. AAGFM 4587 N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.B. DOSHI , C A. DEPARTMENT BY : SHRI R.K. BARAL , AD. CIT DR DATE OF HEARING : 29 / 07 /2021 . DATE OF PRONOUNCEMENT : 30 / 0 7 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE A SSESSEE AGAINST THE ORDER DATED 18 /0 5 /201 8 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL) [FOR SHORT, LD. COMMISSIONER], RAIPUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 200 9 - 1 0 . 2 ITA NO. 165/RPR/2018 ( M/S. MANILALDAYALJI & CO ) 2. IT WAS SUBMITTED BY THE LD.AR THAT THE ORDER U / S EC . 143(3) WAS PASSED ON 23/12/2011 BY THE AO, AGAINST WHICH THE PR.CIT PASSED THE ORDER U / S EC. 263 OF THE ACT. CONSEQUENTLY, THE ASSESSMENT ORDER DATED 31/03/2015 WAS PASSED BY THE AO U/SEC. 143(3) R.W.S. 263 OF THE ACT, AGAINST WHICH THE ASSESSEE HAS PREFERRED AN APPEAL BEFORE THE LD. COMMISSIONER. THE LD. COMMISSIONER VIDE IMPUGNED ORDER DATED 18/05/2018 DISMISSED THE APPEAL OF THE ASSESSEE AS INFRUCTUOUS BY HOLDING AS UNDER: - 2.3 THE ORDER U/S 263 HAS BEEN SET ASIDE BY THE ITAT , RAIPUR IN THERE ORDER IN ITA NO. 32/RPR/2014 DATED 09/03/2018. THE APPEAL BECOMES INFRUCTU OU S AND THE SAME IS HEREBY DISMISSED. 3 . THE ASSESSEES MAIN GRIEVANCE BEFORE US IS THAT THE LD. COMMISSIONER INSTEAD OF MAKING THE ORDER TO THE EFFECT THAT THE APPEAL BECOME INFRUCT U OUS , SHOULD HAVE ALLOWED THE APPEAL OF THE ASSESSEE BY OBSERVING THAT BECAUSE THE ORDER U / S EC. 263 HAS ALREADY BEEN SET ASIDE AND, THEREFORE, THE ASSESSMENT ORDER PASSED U/SEC. 143(3) R.W.S. 263 OF THE ACT WOULD NOT SURVIVE AND THE ASSESSEE S APPEAL STANDS ALLOWED. 4 . CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AS THE ORDER U / S EC. 263 OF THE ACT HAS ALREADY BEEN QUASHED BY THE CO - ORDINATE BENCH OF THE TRIBUNAL VIDE ORDER DATED 09/03/2018 , CONSEQUENT TO THAT , ORDER U / S EC. 143(3) R.W.S. 263 DOES NOT SURVIVE AND THEREFORE LIABLE TO BE CANCELLED / ANNULLED . HENCE ORDERED ACCORDINGLY. 3 ITA NO. 165/RPR/2018 ( M/S. MANILALDAYALJI & CO ) 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 3 0 T H DAY OF JULY , 2021 . S D / - S D / - ( PRADIP KUMAR KEDIA ) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 0 T H JULY , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. MANILAL DAYALJI & CO., GOLA BIDI WORKS, AMAPARA, DHAMTARI (CG) . 2. THE REVENUE DCIT, CIRCLE - 1(2), RAIPUR. 3. LD. CIT(A) - 1, RAIPUR. 4. PR. CIT - 1, RAIPUR. 5. THE D.R . , RAIPUR . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR) .