Narendrasinh C. Jadeja, JAMNAGAR V. The Pr. CIT, JAMNAGAR

ITA 26/RJT/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6480 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 04-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT GOLANI
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT, BENCH BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR& SHRI WASEEJM AHMED, ACCOUNTANT MEMBER ./ I.T.A. NO.26/RJT/2017 ( ASSESSMENT YEAR :2010-11) NARENDRASINH CHANDRASINH JADEJA 3, MAHALAXMI APARTMENT, 6/4 PATEL COLONY, JAMNAGAR 361007 PAN NO. ABX PJ9 496 K / VS. PR. CIT, JAMNAGAR ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : ANKIT GOLANI , A.R. / RESPONDENTBY : JITENDRA KUMAR , SR. DR DATE OF HEARING 27/02/2019 / DATE OF PRONOUNCEMENT 06/03/2019 / O R D E R PER MAHAVIR PRASAD- JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AND FOLLOWING GROUNDS HAVE BEEN TAKEN:- 1. THE LD. PR. CIT, JAMANAGER HAS ERRED IN LAW AND IN FACTS IN INVOKING HIS REVISIONARY POWERS U/S. 263 OF THE ACT STATING THAT THE ORDER OF THE ASSESSING OFFICER PASSED U/S. 143(3) R .W.S. 147 OF THE ACT WAS ERRONEOUS AND PREJUDICIAL TO THE INTEREST OF TH E REVENUE AND DIRECTING THE ASSESSING OFFICER TO REFRAME THE ASSE SSMENT AFRESH IGNORING THE FACT THAT ALL THE ISSUES BASED ON WHIC H REVISION HAS BEEN MADE WERE ALREADY VERIFIED/EXAMINED BY THE AO DURIN G THE COURSE OF ASSESSMENT PROCEEDINGS. 2. AT THE TIME OF HEARING, AT THE OUTSET LD. AR SUB MITTED A LETTER STATING THAT BEING AGGRIEVED BY THE ORDER OF THE LD . AO APPELLANT HAD ITA NO. 26/RJT/2017, ASST.YEAR 2010 -11 - 2 - PREFERRED APPEAL BEFORE CIT(A) JAMNAGAR, GRANTED RE LIEF TO THE ASSESSEE AND ALLOWED THE APPEAL OF THE ASSESSEE. 3. THEREFORE, ON THE BASIS OF ABOVE HE SUBMIT AS THE S UBSEQUENT APPEAL FILED UNDER S. 143(3) READ WITH SECTION 263 IT DECIDE IN FAVOUR OF THE APPELLANT THEREFORE THIS APPEAL FILED AGAINS T THE ORDER UNDER S. 263 HAS BECOME INFRUCTUOUS. 4. IN VIEW OF THE ABOVE WE DISMISSED THE APPEAL OF THE ASSESSEE AS INFRUCTUOUS. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE DISMISS ED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 06 / 0 3 / 201 9 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/03/2019 TANMAY TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1 / THE APPELLANT 2 / THE RESPONDENT. 3 #$% & / CONCERNED CIT 4 &'( / THE CIT(A)-5, AHMEDABAD 5 )*+ ,,$%- $% - ./# / DR, ITAT, AHMEDABAD 6 +01 2 / GUARD FILE . / BY ORDER, ( DY./ASSTT.REGISTRAR) $%& / ITAT, RAJKOT