VINAY PRATAP THACKER, MUMBAI V. ITO WD 21(2)4, MUMBAI

ITA 2113/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75416 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Assessee Lawyers: D J THAKKAR; R P SHAH
• Section: 263; 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , ./I.T.A. NO.2113/MUM/2013 ( / ASSESSMENT YEAR : 2006-07) MR.VINAY PRATAP THACKER RAHEJA HEAVEN, FLAT NO.701, N S ROAD, VILE PARLE (W), MUMBAI-400049 / VS. INCOME TAX OFFICER WARD 21(2)(4), MUMBAI. ( & / APPELLANT) .. ( ' & / RESPONDENT) ./ ./PAN/GIR NO. :AAAPT4611L & / APPELLANT BY : S/ SHRI D J THAKKAR AND R P SHAH ' & * /RESPONDENT BY : SHRI PITAMBAR DAS * - / DATE OF HEARING : 11.2.2014 * - /DATE OF PRONOUNCEMENT : 14.2.2014 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX(A) DATED 31.12.2 012. 2. THIS APPEAL IS ARISING OUT OF ASSESSMENT ORDER M ADE U/S 143(3) READ WITH SECTION 263 OF THE INCOME TAX ACT, 1961(THE ACT). 3. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT T HE ORDER PASSED U/S 263 OF THE ACT HAS BEEN QUASHED BY THE TRIBUNAL BY ITS ORDER DATED 27.2.2013 IN ITA NO.2939/MUM/2011 AND FILED A COPY OF THE ORDER TO S UBSTANTIATE HIS SUBMISSIONS. HE SUBMITTED THAT IN VIEW OF; THE ABOVE ASSESSMENT ORD ER DOES NOT SURVIVE AND THEREFORE ADDITION MADE PURSUANT TO ORDER PASSED U/S 263 OF T HE ACT HAVE TO BE DELETED. LD. DR HAS NOT DISPUTED THE ABOVE CONTENTION OF ASSESSEE. 4. IN VIEW OF ABOVE FACTS AND CONSIDERING THAT TH E TRIBUNAL VIDE ITS ORDER DATED 27.2.2013 HAS QUASHED THE ORDER PASSED BY LD. CIT (A) U/S 263 OF THE ACT, THE I.T.A. NO.2113/MUM/2013 2 ASSESSMENT ORDER HAS BECOME NON-EST AGAINST WHICH THIS APPEAL HAS BEEN FILED. IN VIEW OF ABOVE, THE APPEAL FILED BY ASSESSEE IS ALLO WED AS THE ASSESSMENT ORDER HAS BECOME INVALID. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14TH FEBRUARY, 2014 . 1 2 14TH FEBRUARY, 2014 * SD SD ( / RAJENDRA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: ON THIS 14TH DAY OF FEBRUARY, 2014 . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. ' & / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 '9 , - 9 , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) - 9 , /ITAT, MUMBAI