ITO, Chandigarh V. Sh. Kirti Anand, Chandigarh

ITA 214/CHANDI/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95761 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 04-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR
• Assessee Lawyers: VINEET KRISHAN
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 214/CHD/2015 ASSESSMENT YEAR: 2008-09 THE ITO, VS SHRI KIRTI ANAND, WARD 5(3), # 2543, SECTOR 47-C, CHANDIGARH. CHANDIGARH. PAN: ABZPA9718M & CO 9/CHD/2015 IN ITA NO. 214/CHD/2015 ASSESSMENT YEAR: 2008-09 SHRI KIRTI ANAND, VS THE ITO, # 2543, SECTOR 47-C, WARD 5(3), CHANDIGARH. CHANDIGARH. PAN: ABZPA9718M (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI SUSHIL KUMAR ASSESSEE BY : SHRI VINEET KRISHAN DATE OF HEARING : 15.12.2015 DATE OF PRONOUNCEMENT : 15.12.2015 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-II CHANDIGARH DATED 19.12.2014 FOR ASSESSMENT YEAR 2008-09. 2 2. IN THIS CASE, THE ASSESSING OFFICER PASSED THE ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACT ON DATED 16.12.2010 FOR ASSESSMENT YEAR UNDER APPEAL WHICH WAS SET ASIDE BY CIT UNDER SECTION 263 OF THE ACT VIDE ORDER DATED 21.03.2013. THE ASSESSING OFFICER , THEREFORE, PASSED THE PRESENT IMPUGNED ORDER DATED 28.01.2014 UNDER SECTION 263/143(3) OF THE ACT WHIC H REMAINED IN CHALLENGE BEFORE LD. CIT(APPEALS) THROU GH THE IMPUGNED ORDER DATED 19.12.2014. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER OF THE CIT-II CHANDIGARH DATED 21.03.2013 UNDER SECTION 263 OF THE ACT HAS BEEN SET ASIDE AND QUASHED BY THE ITAT CHANDIGARH BENCH IN ITA NO. 540/2013 VIDE ORDER DATED 14.10.2015 AND ORIGINAL ASSESSMENT ORDER DATED 16.12.2010 HAS BEEN RESTORED . HE HAS, THEREFORE, SUBMITTED THAT PRESENT PROCEEDIN GS HAVE THUS, BECOME INFRUCTUOUS. 4. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW SINCE THE ORDER UNDER SECTION 263 O F THE INCOME TAX ACT DATED 21.03.2013 HAS BEEN QUASHED AN D SET ASIDE BY THE TRIBUNAL, THEREFORE, THE PRESENT IMPUGNED ORDERS OF THE AUTHORITIES BELOW HAVE BECOM E INFRUCTUOUS AND WOULD NOT SURVIVE. 5. IN VIEW OF THE ABOVE AND IN THE LIGHT OF THE ORD ER OF THE TRIBUNAL DATED 14.10.2015, THE ORDERS OF AUTHOR ITIES 3 BELOW ARE SET ASIDE AND QUASHED AS THE SAME HAVE BECOME INFRUCTUOUS NOW. 6. THE DEPARTMENTAL APPEAL AND CROSS OBJECTION OF THE ASSESSEE ARE ACCORDINGLY DISPOSED OFF. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVN ESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD