ACIT Cir-3[1] Malegaon, Malegaon V. Shri. Inderchand Amarchad Chopda, Nashik

ITA 223/PUN/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1959 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER , AND SHRI G.S.PANNU, ACCOUNTANT MEMBER. ITA.NO.223/PN/2012 (ASSTT. YEAR : 2005-06) ACIT, CIRCLE-3, MALEGAON. .. APPELLANT VS. SHRI INDERCHAND AMARCHAND CHOPDA, MALEGAON ROAD, A/P. MANMAD, TAL. NANDGAON, DIST. NASHIK. .. RESPONDENT ASSESSEE BY : WRITTEN SUBMISSION DEPARTMENT BY : MS.ANN KAPTHUAMA DATE OF HEARING : 30.04.2013 DATE OF PRONOUNCEMENT : 27.05.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL IS ARISING OUT OF THE SET ASIDE PROCEE DINGS U/S.143(3) R.W.S. 263 OF THE ACT. THE CIT(A) HAS A LLOWED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT PROCEEDINGS U/S. 263 HAVE BEEN QUASHED BY THE ITAT, PUNE, IN ITA.NO.792/PN/2010 OR DER DATED 05.10.2011. ACCORDINGLY, CONSEQUENTIAL SET ASIDE PROCEEDINGS U/S.143(3) R.W.S. 263 GOES INFRUCTUOUS. 2. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF MAY, 2013. SD/- SD/- ( G.S.PANNU ) ( SHAILENDRA KUMAR YAD AV ) ACCOUNTANT MEMBER JUDICIAL MEMBER GSPS 2 PUNE, DATED THE 27 TH MAY, 2013 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE ACIT, CIRCLE-3, MALEGAON. 3. THE CIT(A)-I, NASHIK. 4. THE CIT-I, NASHIK. 5. THE DR A BENCH, PUNE. 6. GUARD FILE. BY ORDER PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.