DCIT, CIR-3(3)(1), MUMBAI V. SICOM LIMITED, MUMBAI

ITA 2033/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0571 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “जी ”, मुंबई ज . एस. , एवं व स व , ! स"# $ IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI G. S. PANNU, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 2033/मुं/2023 (िन.व. 2013-14) ITA NO.2033/MUM/2023 (A.Y.2013-14) Deputy Commissioner of Income Tax Circle- 3(3)(1), Mumbai, Room No.609. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... & /Appellant बनाम Vs. M/s. SIMCOM LIMITED, Building No.4, Solitaire Corporate Park, Guru Nanak Marg, Chakala, MIDC S.O, Mumbai 400 093. PAN: AAACS-5524-J ..... ' ( " /Respondent & ) / Appellant by : Shri Anil Sant ' ( " ) /Respondent by : Shri Nikhil Tiwari सुनवाई की ितिथ/ Date of hearing : 18/08/2023 घोषणा की ितिथ/ Date of pronouncement : /10/2023 आदेश/ ORDER This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [ in short ‘the CIT(A)’] dated 31/03/2023, for the Assessment Year 2013-14. 2. The Department in appeal has raised solitary ground, the same reads as under: "Whether on the facts and circumstances of the case, the Ld. CIT(A) is justified in quashing the order u/s.143(3) r.w.s. 263 of the Act without appreciating the fact that the department is in appeal before the Hon'ble High Court of Bombay against the Hon'ble ITAT's order quashing the order u/s. 263 of the Act?" 2 ITA NO.2033/MUM/2023 (A.Y.2013-14) 3. Shri Nikhil Tiwari appearing on behalf of the assessee submitted at the outset that the present appeal by the Revenue is against the findings of CIT(A) in allowing appeal of the assessee assailing assessment order passed u/s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 [ in short ‘the Act’] . He pointed that the Tribunal in ITA No.3714/Mum/2018 vide order dated 21/02/2019 had quashed the order passed by PCIT u/s. 263 of the Act. Once the revision order is quashed, subsequent proceedings arising there from are not sustainable. 4. Per contra, Shri Anil Sant representing the Department submitted that the Department has filed an appeal against the order of Tribunal dated 21/02/2019, whereby the order passed u/s. 263 of the Act has been quashed. 5. Both sides heard. It is an undisputed fact that the Tribunal in ITA No.3714/Mum/2018 (supra) has quashed the order of PCIT passed u/s. 263 of the Act. However, by the time aforesaid order was passed by the Tribunal, the Assessing Officer had already passed assessment order u/s. 143(3) r.w.s. 263 of the Act on 22/12/2018. The assessee filed appeal against the said assessment order. The CIT(A) after taking cognizance of the Tribunal order in ITA No.3714/Mum/2018 allowed the appeal of assessee. In facts of the case, we find no infirmity in the impugned order. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on Wednesday the 25 th day of October, 2023. Sd/- Sd/- (G.S. PANNU) (VIKAS AWASTHY) /VICE PRESIDENT ! "#/JUDICIAL MEMBER मुंबई/Mumbai, िदनांक/Dated: 25/10/2023 VM Sr.PS 3 ITA NO.2033/MUM/2023 (A.Y.2013-14) ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. &/The Appellant , 2. ' ( " / The Respondent. 3. .(अ)/ The CIT(A)- 4. . CIT 5. / 0 ' ( % , आ .अप .अ ., मुबंई/DR, ITAT, Mumbai 6. 0 12 3 4 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai