Shri Bipinbhai Nararnbhai Patel, Ahmedabad V. The Income Tax Officer, Ward-2(2)(1), Ahmedabad

ITA 2834/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1164 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 27-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P SRIVASTVA
• Assessee Lawyers: CHHAJAD
• Section: 143(3)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.2834/AHD/2016 / ASSTT. YEAR: 2009-2010 SHRI BIPINBHAI NARANBHAI PATEL 3, SHREE HARI PARK NR. BHAGIRATH SOCIETY NARANPURA AHMEDABAD 380 014. VS. ITO, WARD-2(2)(1) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI M.S. CHHAJAD, AR REVENUE BY : SHRI B.P. SRIVASTVA, SR.DR ! / DATE OF HEARING : 10/09/2018 '#$ ! / DATE OF PRONOUNCEMENT: 11/09/2018 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF LD.CIT(A)-10, AHMEDABAD DATED 16.8.2016 PASSED FOR THE ASSESSMENT YEAR 2009-10. 2. THE LD.COUNSEL FOR THE ASSESSEE AT THE VERY OUTS ET SUBMITTED THAT IMPUGNED ASSESSMENT ORDER WAS PASSED ON 28.1.2015 U NDER SECTION 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961. IN OTHER WORDS, THIS ORDER WAS PASSED IN PURSUANCE OF ORDER OF LD.COMMIS SIONER DATED 25.3.2014 PASSED UNDER SECTION 263 OF THE ACT. APP EAL AGAINST THIS ITA NO.2834/AHD/2016 2 ORDER HAS BEEN DISMISSED BY THE LD.CIT(A) VIDE IMPU GNED ORDER DATED 16.8.2016. HE SUBMITTED THAT ORDER OF THE LD.COMMI SSIONER PASSED UNDER SECTION 263 WAS CHALLENGED BY THE ASSESSEE BE FORE THE TRIBUNAL IN ITA NO.935/AHD/2014. THE TRIBUNAL HAS QUASHED 2 63-ORDER. THEREFORE, THERE IS NO FOUNDATION TO PASS THE ASSES SMENT ORDER IMPUGNED IN THE PRESENT APPEAL. THE LD.DR WAS UNAB LE TO CONTROVERT THIS CONTENTION OF THE LD.COUNSEL FOR THE ASSESSEE. THE ORDER OF THE TRIBUNAL IN ITA NO.935/AHD/2014 DATED 261.6.2017 HA S BEEN PLACED ON RECORD. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE ARE OF THE VIEW THAT SINCE VERY FOUNDATION FOR PASSING THIS ASSESSMENT O RDER HAS BEEN EXTINGUISHED BY QUASHING OF 263-ORDER AT THE END OF THE TRIBUNAL. THERE COULD NOT BE ANY PROCEEDINGS IN PURSUANCE OF THAT O RDER. THEREFORE, WE HAVE TO VACATE THE ASSESSMENT ORDER IMPUGNED HEREIN UNDER. WE ALLOW THE APPEAL OF THE ASSESSEE AND SET ASIDE ORDER OF T HE LD.CIT(A) AS WELL AS OF THE AO. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 11 TH SEPTEMBER, 2018 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 11/09/2018