DCIT, Circle - 5(1), Kolkata V. M/s. Balmer Lawrie and Co. Limited, Kolkata

ITA 215/KOL/2023

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Circle-5(1), Kolkata against M/s Balmer Lawrie and Co. Ltd concerning the assessment year 2012-13. The appeal was directed against the order of the National Faceless Appeal Centre (CIT(A)) dated 18.11.2022. The Tribunal observed that the appeal was filed without a substantive basis, as the revision order under section 263 of the Income Tax Act, which was central to the dispute, had already been quashed by a Coordinate Bench of the Tribunal. Consequently, all proceedings following that revision order were deemed null and void.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128319 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 15-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.215/Kol/2023 Assessment year: 2012-13 DCIT, Circle-5(1), Kolkata...................................................................Appellant vs. M/s Balmer Lawrie and Co. Ltd.....................................................Respondent 21, N.S. Road, Kolkata-1. [PAN: AABCB0984E] Appearances by: Shri Akkal Dudhwewala, FCA, appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : May 03, 2023 Date of pronouncing the order : May 10, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 18.11.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. We have heard the ld. counsel for the assessee and gone through the records. We find that the present appeal is nothing but the abuse of process of law. The Department has filed the present appeal in a casual and mechanical manner even without going into the question as to whether the appeal against the impugned order lies or not. The order u/s 263 of the Act has already stood quashed by the Coordinate Bench of the Tribunal vide order dated 19.12.2018 passed in ITA I.T.A No.215/Kol/2023 Assessment year: 2012-13 M/s Balmer Lawrie and Co. Ltd 2 No.1184/Kol/2017. The consequential proceedings pursuant to revision order u/s 263 of the Act would stand abated and becomes null and void. Therefore, the original assessment order/appellate order would stand and any subsequent orders passed pursuant to the revision order u/s 263 of the Act would get wiped out, to be treated as never have been passed. Therefore, there was no question of filing of appeal against the order of the CIT(A) passed in appeal against the assessment order passed in the set aside proceedings pursuant to revision order passed by the PCIT u/s 263 of the Act. The concerned PCIT has not applied his mind while casually approving the filing of the appeal before this Tribunal. In view of this, the present appeal is hereby dismissed. 3. In the result, the appeal of the Revenue stands dismissed. Kolkata, the 10 th May, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 10.05.2023. RS Copy of the order forwarded to: 1. DCIT, Circle-5(1), Kolkata 2. M/s Balmer Lawrie and Co. Ltd 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches