I.T.O-1(4), Aligarh V. M/s Aligarh Auto Centre, Aligarh

ITA 214/AGR/2013

• Counselvise Citation: 21420314 RSA 2013
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-12-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 18-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: AKHILESH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 214/AGRA/2013 ASSTT. YEAR : 2002-03 INCOME-TAX OFFICER, VS. M/S. ALIGARH AUTO CENTRE , 1(4), ALIGARH. LOUSIA SCHOOL MARKET, MASOODABAD CHAURAHA, G.T. ROAD, ALIGARH. (PAN: AAKFA 7675 H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : SHRI AKHILESH KUMAR ADVOCATE DATE OF HEARING : 19.12.2013 DATE OF PRONOUNCEMENT OF ORDER : 20.12.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MUZAFFARNAGAR DATED 08.03.2013 FOR THE ASSESSMENT Y EAR 2002-03, CHALLENGING THE ORDER OF THE LD. CIT(A) IN HOLDING THE ASSESSMENT O RDER TO BE NULL AND VOID IN THE ABSENCE OF ISSUE OF NOTICE U/S. 143(2). THE REVENUE HAS ALSO RAISED OTHER GROUNDS AGAINST HOLDING 148 PROCEEDINGS AS NULLITY AND DELE TING THE ADDITION OF RS.9,00,000/- MADE BY THE AO. ITA NO. 214/AGRA/2013 2 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE FACT S AND CIRCUMSTANCES OF THE CASE ARE IDENTICAL TO THAT OF THE ASSESSMENT YEAR 2001-0 2, IN WHICH THE ISSUE OF 148 PROCEEDINGS AND NON-ISSUE OF NOTICE U/S. 143(2) WER E RAISED. IT WAS FOUND THAT THE PROCEEDINGS FOR THE ASSESSMENT YEAR 2001-02 AND ASS ESSMENT YEAR UNDER APPEAL 2002-03 ARE EXACTLY SAME. THE RE-ASSESSMENT PROCEED INGS FOR THE ASSESSMENT YEAR 2001-02 WERE TREATED AS AB INITIO VOID BY THE APPEL LATE AUTHORITY AND THE ASSESSEE FURNISHED COPY OF THE ORDER OF LD. CIT(A) DATED 28. 03.2011 FOR THE ASSESSMENT YEAR 2001-02 IN WHICH THE ISSUE OF NOTICE U/S. 148 WAS H ELD INVALID AND PROCEEDINGS WERE ALSO HELD TO BE NULL AND VOID IN ABSENCE OF IS SUE OF NOTICE U/S. 143(2). THE LD. CIT(A), THEREFORE, HELD THAT THE ISSUE IS SAME AS W AS CONSIDERED IN PRECEDING ASSESSMENT YEAR 2001-02, IN WHICH THE LD. CIT(A) SI MILARLY GRANTED RELIEF TO THE ASSESSEE AND THE DEPARTMENTAL APPEAL HAS BEEN DISMI SSED BY ITAT, AGRA BENCH VIDE ORDER DATED 04.01.2013 IN ITA NO. 220/AGRA/201 1. THE LD. CIT(A), THEREFORE, FOLLOWING THE ORDER IN PRECEDING ASSESSMENT YEAR 20 01-02 DECLARED THE RE- ASSESSMENT PROCEEDINGS TO BE NULL AND VOID AND THE APPEAL OF THE ASSESSEE WAS ALLOWED. THE ADDITIONS ON MERIT WERE NOT DECIDED IN VIEW OF DECLARING RE- ASSESSMENT ORDER TO BE NULL AND VOID. THE APPEAL OF THE ASSESSEE WAS ACCORDINGLY ALLOWED. 3. THE LD. DR ADMITTED THAT THE ISSUE IS SAME AS WA S CONSIDERED IN PRECEDING ASSESSMENT YEAR 2001-02, IN WHICH THE LD. CIT(A) VI DE ORDER DATED 28.03.2011 ITA NO. 214/AGRA/2013 3 HELD THE REASSESSMENT ORDER TO BE NULL AND VOID IN ABSENCE OF ISSUE OF NOTICE U/S. 143(2) OF THE IT ACT. HE HAS ALSO ADMITTED THAT THE TRIBUNAL HAS DISMISSED THE DEPARTMENTAL APPEAL IN ASSESSMENT YEAR 2001-02 VIDE ORDER DATED 04.01.2013. COPY OF THE ORDER IS FILED AT PAGE 62 OF THE PAPER BOOK, IN WHICH THE ISSUE WAS ALSO CONSIDERED IN THE LIGHT OF THE PROVISIONS OF SECTIO N 292BB OF THE IT ACT. 4. IN VIEW OF THE FACTS AND CIRCUMSTANCES ABOVE, TH E SUBMISSIONS OF THE LD. DR AND CONSIDERING THE ORDER OF THE TRIBUNAL DATED 04. 01.2013, WE DO NOT FIND ANY MERIT IN THE DEPARTMENTAL APPEAL. THE SAME IS ACCOR DINGLY DISMISSED. 5. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY