DCIT, CC-VI, Kolkata, Kolkata V. M/s. Maithan International, Kolkata

ITA 1722/KOL/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3130 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2013
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 15-12-2011
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL JCIT LD
• Assessee Lawyers: RAVI TULSIYAN FCA LD
• Section: 143(3)

Judgement Text

ITA NO. 1722/KOL/2011-B-MVS 1 , B IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH: KO LKATA BEFORE SRI N.S. SAINI, AM & SRI MAHAVIR SINGH, JM () . . , ! ! ! ! ' #!' , !$ / I.T.A NO. 1722/KOL/2011 #% &'/ ASSESSMENT YEAR :2004-05 D.C.I.T, C.C VI, KOLKATA VS. M/S. MAITHAN INTERNATIONAL PAN: AAEEM9873F ()* /APPELLANT ) (+,)*/ RESPONDENT ) )* / FOR THE APPELLANT/ASSESSEE: - / SHRI D.K SONOWAL, JCIT, LD.SR.DR +,)* / FOR THE RESPONDENT/DEPARTMENT: - / SHRI RAVI TULSIYAN, FCA, LD.AR . / 0 1 /DATE OF HEARING: 14-06-2013 2& 0 1 /DATE OF PRONOUNCEMENT:18 -06-2013 3 /ORDER ' #!' , SHRI MAHAVIR SINGH, JUDICIAL MEMBER: THIS APPEAL BY THE REVENUE IS ARISING OUT OF ORDER OF CIT(A), CENTRAL-1, KOLKATA IN APPEAL NO. 43/CIT(A), C-1/LD.CIT(A)-VI/10-11 DATED 20/09/2011 FOR THE ASSESSMENT YEAR 2004-05. ASSESSMENT IN THIS CASE WAS FRAMED BY DCIT , CC.-VI, KOL U/S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) VIDE HIS ORDER DATED 31.12.2009. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT CIT(A) HAS DECIDED THE ISSUE ON THE BASIS OF TRIBUNALS ORDER IN ITA NO. 559/KOL/2009 DATED 24.06.2011, WHEREIN TRIBUNAL HAS CANCELLED THE REVISIONAL ORDER PASSED U/S. 263 OF THE ACT. THE CIT(A) HAS CONSIDERED THIS FACT AS UNDER:- 2. DURING THE COURSE OF APPEAL IT WAS SUBMITTED BY THE L.D A.R THAT THE APPEAL IN QUESTION HAS BEEN FILED AGAINST THE ORDER UNDER SEC TION 263/143(3) OF THE INCOME ITA NO. 1722/KOL/2011-B-MVS 2 TAX ACT FOR THE A.Y 2004-05 . IT WAS FURTHER SUBMIT TED THAT THE ASSESSEE HAD PREFERRED AN APPEAL AGAINST THE ORIGINAL ORDER UNDE R SECTION 263 PASSED BY C.I.T CENTRAL I KOLKATA BEFORE THE LT.A.T KOLKATA UNDER ITA NO: 559/ KOL/2009 AND HONBLE ITAT VIDE ORDER DATED 24.06.2011 HAS HELD T HAT THE ORDER PASSED BY THE A.O IS NEITHER ERRONEOUS NOR PREJUDICIAL TO THE INT EREST OF REVENUE AND HAS CANCELLED THE ORDER UNDER SECTION 263 PASSED BY THE CIT. ACCORDINGLY IT WAS SUBMITTED THAT THE SUBSEQUENT ORDER FRAMED BY THE A .O UNDER SECTION 263/143(3) OF THE ACT IS AB INITIO VOID. 3. FINALLY, THE LD.CIT(A) HAS ANNULLED THE ASSESSME NT BY HOLDING AS UNDER :- 3. I HAVE CAREFULLY CONSIDERED THE SUBMISSION OF T HE L.D A.R. THE HONBLE ITAT KOLKATA, VIDE ORDER DATED 24.06.201 HAS CANCELLED T HE ORDER UNDER SECTION 263 DATED 09.03.2009 PASSED BY THE CIT CENTRAL -L KOLKA TA. HENCE THE SUBSEQUENT ORDER PASSED BY THE A.O UNDER SECTION 263/143(3) DA TED 31.12.2009 DOESNT SURVIVE . ACCORDINGLY THE ORDER DATED 31.12.2009 PA SSED BY THE A.O UNDER SECTION 263/143(3) IS ANNULLED. 4. ON THE OTHER HAND, LD. SR. DR COULD NOT ARGUE AN YTHING. ONCE REVISIONAL ORDER PASSED U/S. 263 OF THE ACT IS ANNULLED BY TRIBUNAL, WHETHER ASSESSMENT IN CONSEQUENCE TO THE REVISION ORDER PASSED UNDER SECTION 263 OF T HE ACT CAN BE CHALLENGED BEFORE TRIBUNAL. IT IS SHEER WASTAGE OF MAN POWER AND RESO URCES. IT IS A FIT CASE FOR IMPOSITION OF COSTS, BUT WE REFRAIN OURSELVES FROM DOING SO. IN S UCH CIRCUMSTANCES, WE DISMISS THIS REVENUES APPEAL. 5. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ' 3 . 4 . 5 ' 1 18-06-2013 ORDER PRONOUNCED IN THE OPEN COURT ON 18-06-2013 SD/- SD/- [ . . , ] [ ' #!' , ] [N.S. SAINI, ACCOUNTANT MEMBER] M AHAVIR SINGH, JUDICIAL MEMBER] (1) DATED : 18 -06-2013 *PP 67 #89 #: /SR.P.S. ITA NO. 1722/KOL/2011-B-MVS 3 3 0 +##; <;&=- COPY OF THE ORDER FORWARDED TO: 1 . )* /APPELLANT- DCIT, LD.CIT(A) VI 18 RABINDRA SA RANI, PODDAR COURT, 5 FL., KOL-1 2 +,)* / RESPONDENT : M/S. MAITHAN INTERNATIONAL, IDEAL PL AZA, 9 A.J.C BOSE ROAD, KOL. 3 . #3 / THE CIT, 4 . #3 ( )/ THE CIT(A), KOLKATA 5 . D#5 +# / DR, KOLKATA BENCHES, KOLKATA ,; +#/ TRUE COPY, 3./ BY ORDER, ' !9 /ASSTT. REGISTRAR