ACIT(IT), Circle - 1(1), Kolkata, Kolkata V. Shri Hartaj Sewa Singh, Kolkata

ITA 1675/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1837 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Section: 263

Judgement Text

1 ITA NO.1675/KOL/2018 SHRI HARTAJ SEWA SINGH, AY 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1675/KOL/2018 ASSESSMENT YEAR: 2012-13 ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-1(1), KOLKATA VS. SHRI HARTAJ SEWA SINGH (PAN: ABHPS9122R) APPELLANT RESPONDENT DATE OF HEARING 30.08.2018 DATE OF PRONOUNCEMENT 05.09.2018 FOR THE APPELLANT SHRI SAURABH KUMAR, ADDL. CIT, S R. DR FOR THE RESPONDENT SHRI SUNIL SURANA, AR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE REVENUE IS AGAINST THE ORDER OF THE LD. CIT(A)-22, KOLKATA DATED 10.05.2018 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OU R NOTICE BY THE LD. COUNSEL FOR THE ASSESSEE THAT PURSUANT TO AN ORDER OF LD. CIT(IT&TP ), KOLKATA PASSED U/S. 263 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT) DATED 30.03.2017 THE AO HAS PASSED THE GIVING EFFECT ORDER ON 27.12.2017 WHICH HAS BEEN CHALLENGED BY THE ASSESSEE BEFORE THE LD. CIT(A), WHICH IS THE IMPUGNED ORDER BEFORE US. AND IT WAS BROUGHT TO OUR NOTICE THAT THE ORDER OF THE LD. CIT(IT & TP), KOLK ATA DATED 30.03.2017 HAS BEEN QUASHED BY THE TRIBUNAL VIDE ORDER DATED 27.04.2018. THERE FORE, THE AOS ORDER GIVING EFFECT TO THE ORDER OF THE LD. CIT IS NULL IN THE EYES OF LAW. AC CORDING TO LD. AR, THE LD. CIT(A) HAS TAKEN NOTE OF THIS FACT AND HAS GIVEN RELIEF TO THE ASSESSEE. THE LD. DR COULD NOT CONTRADICT THIS FACT BEFORE US. 2 ITA NO.1675/KOL/2018 SHRI HARTAJ SEWA SINGH, AY 2012-13 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE AOS ORDER IS PURSUANT TO T HE ORDER OF LD. CIT PASSED U/S/. 263 OF THE ACT DATED 30.03.2017 WHICH HAS BEEN QUASHED BY THE TRIBUNAL VIDE ITS ORDER DATED 27.04.2018. THEREFORE, WHEN FOUNDATION IS REMOVED THE SUPER STRUCTURE FALLS. THEREFORE, THE CASE OF ASSESSEE IS SQUARELY COVERED BY THE LEGAL M AXIM 'SUBLATO FUNDAMENTO CREDIT OPUS ' MEANING IN CASE FOUNDATION IS REMOVED, THE SUPER ST RUCTURE FALLS. IN BADRINATH VS. TAMILNAD AIR 2006 SC 3243 WHEREIN THE HON'BLE SUPREME COURT HELD THAT ONCE THE BASIS OF PROCEEDING IS GONE, ALL CONSEQUENTIAL ORDER AND ACT S WOULD FALL ON THE GROUND AUTOMATICALLY WHICH IS APPLICABLE TO JUDICIAL AND QUASI JUDICIAL PROCEEDINGS. THEREFORE, SINCE THE REVISIONAL ORDER PASSED U/S. 263 ORDER OF THE LD. CIT HAS BEEN QUASHED BY THE TRIBUNAL, THE AO'S ORDER GIVING EFFECT TO THE 263 ORDER IS' NULL' AND, THERE FORE IS NON-EST IN THE EYES OF LAW. THEREFORE, THE APPEAL OF REVENUE DOES NOT SURVIVE AND IS, THER EFORE, DISMISSED FOR THE REASONS DISCUSSED ABOVE. 4. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH SEPTEMBE R, 2018. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5TH SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT ACIT (IT), CIRCLE-1(1), KOLKATA. 2 RESPONDENT SHRI HARTAJ SEWA SINGH, MEWS III, 1C T IVOLI COURT, BALLYGUNGE CIRCULAR ROAD, BECKBAGAN, KOLKATA-700 019. 3 4 5 CIT(A)-22, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY