The ITO, Ward-1 (2) (1), RAJKOT-GUJARAT V. Shri Indrajitsinh Balubhai Dabhi, GONDAL

ITA 215/RJT/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8902 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DM RINDANI
• Section: 143(3); 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA.NO.215/RJT/2016 / ASSTT. YEAR: 2009-2010 ITO, WARD - 1(2)(1) RAJKOT. VS SHRI INDRAJITSINH BALUBHAI DABHI JANAK NIVAS, STATION PLOT GONDAL DIST. RAJKOT. / (APPELLANT) !' / (RESPONDENT) REVENUE BY : SHRI JITENDRA KUMAR, CIT-DR ASSESSEE BY : SHRI D.M. RINDANI, AR / DATE OF HEARING : 15/01/2018 / DATE OF PRONOUNCEMENT: 01/02/2018 #$%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF REVE NUE AGAINST ORDER OF THE LD.CIT(A), RAJKOT DATED 16.3.2016 PASSED FOR TH E ASSTT.YEAR 2009-2010. 2. IT EMERGES OUT FROM THE RECORD THAT ORIGINALLY A N ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) ON 14.11.2011. THE LD. COMMISSIONER TOOK COGNIZANCE UNDER SECTION 263 OF THE INCOME TAX ACT AND HELD THAT ORDER PASSED BY THE AO IS ERRONEOUS AND PREJUDICIAL TO TH E INTEREST OF THE REVENUE. THE LD.CIT HAS SET ASIDE THIS ASSESSMENT ORDER ON 1 9.3.2014 VIDE ORDER PASSED UNDER SECTION 263. IN PURSUANCE OF CITS ORDER DAT ED 19.3.2014 THE AO HAS PASSED IMPUGNED ORDER ON 30.3.2015 UNDER SECTION 14 3(3) R.W.S 263 OF THE ACT. THIS ORDER WAS CHALLENGED BEFORE THE LD.CIT(A ). IN THE MEANWHILE, THE ITA NO.215/RJT/2016 2 ASSESSEE HAS CHALLENGED ORDER OF THE LD.COMMISSIONE R PASSED UNDER SECTION 263 VIDE ITA NO.245/RJT/2014. THE TRIBUNAL HAS ALLO WED APPEAL OF THE ASSESSEE AND QUASHED THE ORDER OF THE LD.COMMISSION ER DATED 19.3.2014 PASSED UNDER SECTION 263. THE LD.CIT(A) IN THE IMP UGNED ORDER OBSERVED THAT SINCE THE VERY JURISDICTION INFUSED IN THE AO BY VI RTUE OF ORDER UNDER SECTION 263 HAS BEEN EXTINGUISHED AFTER ORDER OF THE ITAT, THEREFORE, THIS IMPUGNED ASSESSMENT ORDER BECOME INFRUCTOUS. THE LD.CIT(A) DID NOT ADJUDICATE THE APPEAL AND OBSERVED THAT IT BECAME INFRUCTOUS. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE ARE OF THE VIEW THAT THE LD.CIT(A) OUGHT TO HAVE ALLOWED APPEAL OF THE ASSES SEE FOR STATISTICAL PURPOSE, AND SHOULD HAVE QUASHED THE ASSESSMENT ORDER BECAUS E JURISDICTION INFUSED IN THE AO BY WAY OF ORDER PASSED UNDER SECTION 263 WAS EXTINGUISHED. THIS ASSESSMENT ORDER IS NOT SUSTAINABLE. BUT TO OUR MI ND, THERE CANNOT BE ANY GRIEVANCE TO THE REVENUE IF THE LD.CIT(A) HAS TREAT ED APPEAL OF THE ASSESSEE AS INFRUCTOUS AFTER MAKING THE ABOVE OBSERVATION. IN ANY CASE, THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) R.W.S 263 OF THE ACT IS NOT SUSTAINABLE AND ALL THESE PROCEEDINGS HAVE BECOME REDUNDANT AFTER O RDER OF THE ITAT PASSED IN ITA NO.245/RJT/2014. WITH THE ABOVE OBSERVATION , THIS APPEAL IS DISPOSED OFF. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISP OSED OFF. ORDER PRONOUNCED IN THE COURT ON 1 ST FEBRUARY, 2018 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 01/02/2018