DCIT - 14(2)(1), MUMBAI V. IDEA CELLULAR LTD., MUMBAI

ITA 1880/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7285 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SREEKAR T HE KRUPA GANDHI
• Section: 143(3); 201; 22

Judgement Text

ITA NO. 1880 /MUM/ 2018 ASSESSMENT Y EAR: 2011 - 12 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [CORAM : PRAMOD KUMAR (VICE PRESIDENT) A ND RAM LAL NEGI (JUDICIAL MEMBER) ] ITA NO. 1880 /MUM/ 2018 ASSESSMENT YEAR: 2011 - 12 DCIT - 14(2)(1) .APPELLANT 432, 4 TH FLOOR, AAYKAR BHAVAN, MUMBAI VS IDEA CELLULAR LTD. ..........RESPONDENT 5 TH FLOOR, WINDSOR, OFF - CST ROAD, KALINA, SANTACRUZ, MUMBAI - 400 098 [PAN: AAACB 2100 P ] APPEARANCES BY V. SREEKAR FOR T HE AP P ELLANT KRUPA GANDHI & RIDDHI MARU FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 04, 2019 DATE OF PRONOUNC EMENT : JANUARY 31 , 2020 ORDER PER PRAMOD KUMAR, VP : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 22.12.2017 PASSED BY THE LEARNED CIT(A) - 22 , MUMBAI IN THE MATTER OF ASSESSMENT U/S.143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 201 1 - 12. 2. GRIEVANCES RAISED BY THE ASSESSING OFFICER ARE AS FOLLOWS: 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) WAS CORRECT IN CANCELLING THE ORDER U/S. 143(3) R.W.S. 263 OF THE I.T. ACT, BASED ON THE ITATS ORDER QUASHING THE ORDER U/S. 263 OF THE ACT, WITHOUT APPRECIATING THE MERITS OF THE CASE? 2. THE APPELLANT PRAYS THAT THE ORDER OF CIT(A) ON THE ABOVE GROUND BE REVERSED AND THAT OF THE ASSESSING BE RESTORED. ITA NO. 1880 /MUM/ 2018 ASSESSMENT Y EAR: 2011 - 12 PAGE 2 OF 3 3. LEARNED REPRESENTATIVES FAIRLY AGREE THAT AS THE REVISION ORDER UNDER SECTION 263, BY THE VIRTUE OF WHICH THE IMPUGNED ASSESSMENT WAS FRAMED, ITSELF STANDS QUASHED VIDE ORDER PASSED DATED 06.12.2017 BY A COORDINATE BENCH OF THIS TRIBUNAL, THE IMPUGNED ASSE SSMENT CANNOT SURVIVE. THE ISSUES RAISED IN THE APPEAL ARE THUS OF NO CONSEQUENCE, AND MUST BE DISMISSED AS INFRUCTUOUS. WE, ACCORDINGLY, DISMISS THE APPEAL AS INFRUCTUOUS. 4. IN THE RESULT, TH IS APPEAL FILED BY THE REVENUE STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 31 T H E DAY OF JANUARY, 2020 SD/ - SD/ - RAM LAL NEGI PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) MUMBAI , D ATED THE 31 ST D AY OF JANUARY, 2020 COPIES TO : (1) THE APPLICANT (2) THE RESPONDEN T (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI