DCIT, New Delhi V. Sh. Atul Kumar Mittal, New Delhi

ITA 1749/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6601 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-01-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 25-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 1750 /DEL/201 4 A.Y. 2003 - 04 DCIT, CENTRAL CIRCLE 2 VS. MRS. ANSHU MITTAL NEW DELHI V 287, RAJOURI GARDEN NEW DELHI PAN: AAJPA 1758 L & ITA 1749 /DEL/201 4 A.Y. 2003 - 04 DCIT, CENTRAL CIRCLE 2 VS. SH. A TUL KUMAR MITTAL NEW DELHI V 287, RAJOURI GARDEN NEW DELHI PAN: AXOPM 7089 C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. KK JAISWAL, D.R. RESPONDENT BY : NONE ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER BOTH THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF LD.CIT(A) - III, DT. 27.01.2014 PERTAINING TO THE A.Y. 2003 - 04 . SINCE THE ISSUE INVOLVED IN BOTH THE APPEALS IS COMMON, FOR THE SAKE OF CONVENIENCE, WE DISPOSE OF THESE TWO APPEALS BY THIS CONSOLIDATED ORDER. THE COMMON GROUND READS AS FOLLOWS. ITA 1749/DEL/2014, A.Y. 2003 - 04 SH. ATUL KUMAR MITTAL & ITA 1750/DEL/2014, A.Y. 2003 - 04 SH.ANSHU MITTAL 2 ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE CIT(A) IS ERRED I N HOLDING THAT THE ASSESSMENT FRAMED BY THE AO ON 4.3.2013 AS INFRUCTUOUS, SINCE THE QUASHING OF ORDER U/S 263 BY ITAT HAS NOT BECOME FINAL . 2. A PLAIN PERUSAL OF THE ABOVE GROUND DEMONSTRATES THAT THERE IS NO ERROR IN THE ORDER OF THE LD.CIT(A). ONCE THE ORDER OF LD.CIT PASSED U/S 263 OF THE INCOME TAX ACT, 1961 IS QUASHED BY THE ITAT, THE ASSESSMENT ORDER FRAMED BY THE A.O. BECOMES INFRUCTUOUS. 3. IN THE RESULT BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST MARCH, 2016. SD/ - SD/ - ( H.S. SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE . MARCH , 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR