ATOS ONDIA PVT. LTD, Mumbai V. DCIT RANGE 14(1)(1), Mumbai

ITA 2619/MUM/2019

AI Insights

The case involves Atos India Private Limited appealing against a rectification order issued by the Deputy Commissioner of Income Tax, Mumbai, under section 154 of the Income Tax Act, 1961. This rectification was related to an earlier assessment order dated 31.01.2017, which had been quashed by the Tribunal in a separate case (ITA No. 1795/MUM/2017) due to issues of limitation. Both parties agreed that the proceedings under section 154, which were based on the now-quashed assessment order, had lost their legal basis, leading to the dismissal of the current appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132073 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Next Hearing Date: 30-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 25-04-2019
• Other Referred Cases: ITA No. 1795/MUM/2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 143(3)

Judgement Text

vk;dj vihyh; vf/kdj.k eqacbZ ihB ßdsÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa dqekjh in~ekorh ,l-] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY S., ACCOUNTANT MEMBER vk-vk-la- 2619@eaqcbZ@2019 ¼fu-oa- 2012&13½ ITA No.2619/MUM/2019 (A.Y.2012-13) M/s. Atos India Private Limited 10 th Floor, Tower-B, HCC-247 Park, Lal Bahadur Shastri Marg, Vikhroli (W), Mumbai-400 083 PAN No. AAACO2461J ..... vihykFkhZ/Appellant cuke Vs. Deputy Commissioner of Income Tax, 14 (1) (1) Room No. 481(2), Aayakar Bhavan, M. K. Road Mumbai-400 0210 ..... izfroknh/Respondent vihykFkhZ }kjk@Appellant by : Ms. Chandani Shah izfroknh }kjk@Respondent by : Dr. Yogesh Kamat, CIT DR lquokbZ dh frfFk@Date of hearing : 01/05/2023 ?kks”k.kk dh frfFk@Date of pronouncement : 10/05/2023 vkns’k/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Deputy Commissioner of Income Tax -14 (1) (1), Mumbai (hereinafter referred to as “the AO”) dated 26.02.2019, for the assessment year 2012-13. 2. Ms. Chandani Shah appearing on behalf of the assessee submitted that this appeal arises from order u/s 154 of the Income Tax Act, 1961 (hereinafter referred P a g e | 2 ITA No.2619/MUM/2019 (A.Y.2012-13) ATOS INDIA PVT. LTD. to as “the Act”). The Ld. Authorised Representative (AR) submitted that the Tribunal in ITA No. 1795/MUM/2017 vide order dated 23.02.2023 has quashed the assessment order dated 31.01.2017 passed u/s 143(3) r.w.s. 144C(13) of the Act, on the ground of limitation. Since, the present appeal emanates from the order of Assessing Officer (AO) passed u/s 154 of the Act rectifying the assessment order dated 31.01.2017 (supra), the pending proceedings germinating from the said assessment order have become non-est after quashing of the same. 3. Dr. Yogesh Kamat representing the Department fairly stated that the assessment order dated 31.01.2017 has been quashed by the Tribunal. The present appeal arising out of proceedings u/s 154 of the Act emanate from the said assessment order. 4. Both sides heard. Both sides unanimously stated that the proceedings u/s 154 of the Act have roots in the assessment order dated 31.01.2017 for assessment year 2012-13 that has been quashed by the Tribunal in ITA No. 1795/MUM/2017 (supra). Once the substratum for invoking provisions of section 154 of the Act has eroded, any proceedings arising therefrom are set at naught. 5. Since, the order u/s 154 of the Act has become non-est, the present appeal filed by the assessee against rectification order becomes infructuous. Hence, the appeal of the assessee is dismissed, as such. Order pronounced in the open court on Monday the 10 th day of May 2023. Sd/- Sd/- (PADMAVATHY S.) (VIKAS AWASTHY) Yks[kkdkj lnL;/ACCOUNTANT MEMBER U;kf;d lnL;/JUDICIAL MEMBER eaqcbZ/Mumbai, fnukad/Dated: 10/05/2023 Mahesh R. Sonavane P a g e | 3 ITA No.2619/MUM/2019 (A.Y.2012-13) ATOS INDIA PVT. LTD. izfrfyih vxzsf”kr of the Order forwarded to: 1. vihykFkh/The Appellant , 2. izfroknh/The Respondent. 3. vk;dj vk;qDr/ CIT 4. foHkkxh; izfrfu/kh] vk;- vih- vf/k-] eqacbZ/DR, ITAT, Mumbai 5. xkMZ QkbZy/Guard file. BY ORDER, //True Copy// (Dy. /Asst. Registrar)/ Sr. Private Secretary ITAT, Mumbai