Ramprasad Wamanrao Bordikar, Aurangabad V. Income-tax Officer, Ward - 2(3), Aurangabad

ITA 2467/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4677 (ITAT-PUNE)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS SHABANA PARVEEN
• Section: 143(3)

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI ANIL CHATURVEDI, AM . / ITA NO.2467/PUN/2017 / ASSESSMENT YEAR : 2009-10 SHRI RAMPRASAD WAMANRAO BORDIKAR, F-9/5, HERBAL REMEDIES (I) LTD., MIDC, CHIKHALTHANA, AURANGABAD 431 001. PAN : ACLPB3516D. . / APPELLANT V/S THE INCOME TAX OFFICER, WARD 2(3), AURANGABAD. . / RESPONDENT ASSESSEE BY : MS. DEEPA KHARE. REVENUE BY : MRS. SHABANA PARVEEN. / ORDER PER ANIL CHATURVEDI, AM : 1. THIS APPEAL FILED BY THE ASSESSEE IS EMANATING OUT OF THE O RDER OF COMMISSIONER OF INCOME TAX (A) 2, AURANGABAD DT.01.09.2 017 FOR THE ASSESSMENT YEAR 2009-10. 2. ON THE DATE OF HEARING, LD.A.R. SUBMITTED THAT THE PRES ENT APPEAL IS AGAINST THE ORDER OF LD.CIT(A) WHEREIN HE HAS C ONFIRMED THE ORDER OF AO PASSED U/S 143(3) R.W.S. 263 OF THE ACT VIDE ORDER DT.27.03.2015. SHE SUBMITTED THAT AGAINST THE ORDER OF LD. CIT PASSED U/S 263 OF THE ACT, ASSESSEE HAD PREFERRED APPEAL BEFORE THE TRIBUNAL. HONBLE ITAT VIDE ORDER DT.24.08.2017 (ITA NO.648/PUN/2014 ) HAS HELD THAT THE ORDER PASSED BY LD.CIT U/S 263 OF THE AC T TO BE WITHOUT / DATE OF HEARING : 23.10.2018 / DATE OF PRONOUNCEMENT: 24.10.2018 2 ITA NO.2467/PUN/2017 JURISDICTION. SHE PLACED ON RECORD THE COPY OF THE AFORESA ID ORDER. SHE THEREFORE SUBMITTED THAT SINCE THE ORDER U/S 263 OF THE ACT ITSELF HAS BEEN HELD TO BE WITHOUT JURISDICTION, THE IMPUGNED CONSEQ UENTIAL ORDER PASSED BY AO U/S 143(3) R.W.S. 263 OF THE ACT DOES NOT SURVIVE AND THEREFORE THE ASSESSEE WANTS TO WITHDRAW THE APPE AL. LD.D.R. DID NOT CONTROVERT THE SUBMISSIONS OF LD.A.R. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. I FIND THAT THE PRESENT APPEAL HAS BEEN PREFERRE D AGAINST THE ORDER OF LD.CIT(A) WHEREIN HE HAS CONFIRMED THE ACTION OF AO IN THE ORDER PASSED U/S 143(3) R.W.S. 263 OF THE ACT. I FURTHER FIND THAT AGAINST THE ORDER OF LD.CIT PASSED U/S 263 OF THE ACT, ASSESSEE HAD PREFERRED APPEAL BEFORE TRIBUNAL. I FIND THAT THE CO-ORDINATE BE NCH OF THE TRIBUNAL IN ITA NO.648/PUN/2014 FOR A.Y. 2009-10 HAS ALLOWED THE APPEAL OF ASSESSEE BY QUASHING THE ORDER OF LD.CIT P ASSED U/S 263 OF THE ACT. SINCE THE BASIS OF WHICH THE IMPUGNED O RDER HAS BEEN PASSED HAS ITSELF BEEN HELD TO BE WITHOUT JURISDICTION , THE CONSEQUENTIAL ORDER DOES NOT SURVIVE. THUS, IN VIEW OF TH E REQUEST OF ASSESSEE TO WITHDRAW THE APPEAL, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN OPEN COURT ON 24 TH DAY OF OCTOBER, 2018. SD/-- (ANIL CHATURVEDI) ' / ACCOUNTANT MEMBER PUNE; DATED : 24 TH OCTOBER, 2018. YAMINI 3 ITA NO.2467/PUN/2017 #$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. THE CIT(A)-2, AURANGABAD. THE PR.CIT-2, AURANGABAD. '#$ %%&',) &', *+ / DR, ITAT, SMC PUNE; $-.// GUARD FILE. / BY ORDER // TRUE COPY // // TRUE COPY // 012%3&4 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.