ACIT, New Delhi V. Shri Ashok Logani, New Delhi

ITA 2064/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3714 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-07-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 04-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK PANDEY
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 143(3); 153A; 263; 132; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A NEW DELHI) BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL I.T.A. NOS. 2064 & 2065/DEL/2010 ASSESSMENT YEARS: 2003-04 & 2004- 05 ASSISTANT COMMISSIONER OF IT, VS. SHRI ASHOK LOGAN I, CIRCLE 22(1), D-848, NEW FRIENDS COLONY, NEW DELHI. NEW DELHI. AAAPL6763B (APPELLANTS) (RESPONDENT) APPELLANT BY: SHRI ASHOK PANDEY , CIT (DR) RESPONDENT BY: N O N E ORDER PER BENCH: THE PRESENT TWO APPEALS ARE DIRECTED AT THE INSTAN CE OF THE REVENUE AGAINST THE SEPARATE ORDERS OF EVEN DATE I.E. 4.12 .2009 PASSED BY THE LEARNED CIT(APPEALS) FOR ASSESSMENT YEAR 2003-04 AND 2004-0 5. THE GROUNDS OF APPEALS TAKEN BY THE REVENUE IN BOTH THE YEARS ARE VERBATIM SAME. ITS GRIEVANCE IS THAT THE LEARNED CIT(APPEALS) HAS ERRE D IN CANCELING THE ORDERS PASSED UNDER SEC. 153A READ WITH SECTION 144 AND 26 3 OF THE INCOME-TAX ACT, 1961. 5. WITH THE ASSISTANCE OF LEARNED DR, WE HAVE GONE THROUGH THE RECORD CAREFULLY. THE ASSESSEE AT THE RELEVANT TIME WAS E NGAGED IN THE EXPORT OF GARMENTS. A SEARCH UNDER SECTION 132 OF THE ACT WAS CONDUCTED ON 2 16.12.2003 AT THE BUSINESS AS WELL AS RESIDENTIAL P REMISES OF THE ASSESSEE. HE HAS FILED HIS RETURNS OF INCOME AND ASSESSMENT ORDE RS UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME-TAX ACT, 196 1 WERE COMPLETED ON 31.5.2005 AND IST OF JUNE 2005 IN BOTH THE ASSESSME NT YEARS. THESE ORDERS WERE SET ASIDE BY THE LEARNED COMMISSIONER UNDER SE CTION 263 VIDE ORDER DATED 31.3.2008. THE ASSESSEE CHALLENGED THE ORDER OF THE LEARNED COMMISSIONER BEFORE THE ITAT. THE ORDER OF THE LEAR NED COMMISSIONER HAS BEEN SET ASIDE BY THE ITAT ON 22.1.2009 MEANING THE REBY THE ORDER PASSED UNDER SEC. 263 BY THE LEARNED COMMISSIONER HAS BEEN QUASHED BY THE ITAT IN BOTH THE YEARS. THE ASSESSING OFFICER MEANWHILE PASSED THE ASSESSMENT ORDERS ON 26.12.2008 IN COMPLIANCE OF THE LEARNED C OMMISSIONERS ORDER PASSED UNDER SEC. 263 OF THE ACT. THE LEARNED CIT(A PPEALS) QUASHED THE ASSESSMENT ORDER ON THE GROUND THAT THE VERY ORDER INFUSING JURISDICTION IN THE ASSESSING OFFICER FOR PASSING THE ASSESSMENT OR DERS HAS ALREADY BEEN QUASHED AND CONSEQUENTLY THE ASSESSMENT ORDERS HAVE TO BE CANCELLED. 6. LEARNED DR WAS UNABLE TO CONTROVERT THE FINDINGS RECORDED BY THE LEARNED CIT(APPEALS). ONCE THE ORDERS PASSED BY THE LEARNED COMMISSIONER UNDER SEC. 263 HAVE BEEN QUASHED BY TH E ITAT, CONSEQUENTLY ASSESSMENT ORDERS HAVE TO BE CANCELLED. THE ASSESSI NG OFFICER HAS LEFT WITH 3 NO JURISDICTION TO PASS THE FRESH ASSESSMENT ORDERS . LEARNED CIT(APPEALS) HAS RIGHTLY CANCELED THE ASSESSMENT ORDERS. WE DO N OT SEE ANY REASON TO INTERFERE IN THE ORDERS OF THE LEARNED CIT(APPEALS) . 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 06.07.201 0 ( K.G. BANSAL ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06/07/2010 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR