Nishant Construction Pvt. Ltd., Ahmedabad V. The Asstt. Commissioner of Income Tax, Circle-5, Ahmedabad

ITA 2731/AHD/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6140 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 21-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAMES KURIAN HEARING CONCLUDED
• Section: 143(3)

Judgement Text

ITA NO.2731/AHD/2016 ASSESSMENT YEAR: 2011 - 12 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO. 2731/AHD/2016 ASSESSMENT YEAR: 2011 - 12 NISHANT CONSTRUCTIONS PVT LTD ... .......... . APPELLANT 801 - 802, REGENCY PLAZ A ANAND NAGAR ROAD, SATELLITE AHMEDABAD 380 015 [PAN: AAACN372B] VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5, AHMEDABAD ... .. ......... RESPONDENT APPEARANCES BY URVASHI SHODHAN FOR THE A PPELLANT JAMES KURIAN FOR THE R E SPONDENT HEARING CONCLUDED ON: 26 .0 4 .2017 ORDER PRONOUNCED ON : 26. 0 4 .2017 O R D E R PER PRAMOD KUMAR , AM: 1. THIS APPEAL, FILED BY THE ASSESSEE, IS DIRECTED AGAINST THE ORDER DATED 22 ND AUGUST 2016, PASSED BY THE CIT(A), AS A RESULT OF THE APPEAL HAVING BEEN REMANDED TO HIM IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2011 - 12, FOR FRESH ADJUDICATION, VIDE ORDER DATED 3 RD NOVEMBER 2015 OF A COORDINATE BENCH OF THIS TRIBUNAL. 2 . LEARNED COUNSEL FOR THE ASSESSEE INFORMS US THAT THE ORDER OF THE TRIBUNAL, AS A RESULT OF WHICH THE ADJUDICATION ON APPEAL WAS REMANDED TO THE CIT(A), WAS CARRIED IN ITA NO.2731/AHD/2016 ASSESSMENT YEAR: 2011 - 12 PAGE 2 OF 3 APPEAL BEFORE HON BLE JURISDICTIONAL HIGH COURT, AND THEIR LORDSHIPS, VIDE JUDGMENT DAT ED 30 TH AUGUST 2016, VACATED THE SAID ORDER OF THE TRIBUNAL AND DIRECTED THE TRIBUNAL TO DECIDE THE MATTER, ON MERITS, ON ITS OWN. A COPY OF HON BLE GUJARAT HIGH COURT S JUDGMENT WAS FILED BEFORE US. LEARNED COUNSEL SUBMITS THAT IN VIEW OF THESE DEVELOPME NTS, THE ORDER PASSED BY THE CIT(A) IS RENDERED ACADEMIC AND IT IS A NULLITY IN LAW. WE ARE URGED TO HOLD SO. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT DISPUTE THE FACTUAL ELEMENTS EMBEDDED IN THE SUBMISSIONS OF THE ASSESSEE, AND FAIRLY ACCEPTS THAT , GIVEN THESE DEVELOPMENTS, THE IMPUGNED ORDER OF THE CIT(A) IS RENDERED INFRUCTUOUS. 4. IN VIEW OF THE ABOVE DISCUSSIONS, WE ARE OF THE CONSIDERED VIEW THAT THE IMPUGNED ORDER, PASSED BY THE LEARNED CIT(A), IS INDEED INFRUCTUOUS AND IT IS, AS ON NOW, DEV OID OF LEGAL BASIS. WE, THEREFORE, SET ASIDE THE SANE. 5. IN THE RESULT, THE APPEAL IS ALLOWED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 26 TH DAY OF APRIL, 2017. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED, THE 26 TH DAY OF APRIL , 201 7 . ITA NO.2731/AHD/2016 ASSESSMENT YEAR: 2011 - 12 PAGE 3 OF 3 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FI LE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD