The ACIT, Ujjain V. Shri Suresh Jain, Shujalpur

ITA 294/IND/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0076 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-09-2009
• Assessment Year: 2002-2003
• Appeal Filed On: 01-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: S S DESH
• Section: 260A; 263

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI BHAVNESH SAINI, JM & SHRI V.K. GUPTA, A M ITA NO.294/IND/2009 AY 2002-03 ACIT-2(1), UJJAIN APPELLANT V/S. SURESH JAIN PROP. M/S. DEVESH TRADERS, LOHIA MARG, SHUJALPUR MANDI (PAN AAJBJ 2019 F) RESPONDENT DEPARTMENT BY SMT. APARNA KARAN, ADDL. CIT, DR ASSESSEE BY SHRI S.S. DESHPANDE, CA ORDER PER SHRI BHAVNESH SAINI, JM THE ABOVE APPEAL FILED BY THE REVENUE DEPARTMENT IS AGAINST THE ORDER OF LD. CIT(A)-UJJAIN DATED 17.3.2009 FOR THE ABOVE AY ON T HE FOLLOWING GROUNDS OF APPEAL: O N THE FACTS AND CIRCUMSTANCES OF THE CASE, 1. THE LD. CIT(A) ERRED IN NOT KEEPING THE APPEAL IN ABEYANCE TILL THE DECISION OF THE HON'BLE HIGH COUR T ON THE ORDER PASSED BY THE HONBLE ITAT IN ITA NO.308/IND/07 DATED 31.12.2008. 2. THE REVENUE HAS FILED AN APPEAL U/S 260A TO THE HON'BLE HIGH COURT AGAINST THE ORDER PASSED BY HONBLE ITAT QUASHING THE ORDER PASSED U/S 263. PAGE 2 OF 2 THE ORDER IN QUESTION DATED 26.12.2007 UNDER THIS APPEAL HAS BEEN PASSED CONSEQUENT UPON ORDER U/S 263. HENCE THIS APPEAL IS FILED. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. 3. THE AO FRAMED THE IMPUGNED ASSESSMENT ORDER IN V IEW OF THE DIRECTIONS GIVEN U/S 263 OF THE IT ACT. THE ORDER O F THE CIT U/S 263 OF THE IT ACT HAS BEEN QUASHED BY THE TRIBUNAL VIDE OR DER DATED 31.12.2008 IN ITA NO.308 OF 2007. THE LD. CIT(A), A CCORDINGLY, ALLOWED THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES . THE GROUNDS OF APPEAL NOTED ABOVE ARE INFRUCTUOUS BECAUSE THE LD. CIT(A) WAS BOUND TO FOLLOW THE ORDER OF THE TRIBUNAL AND THERE WAS N O NECESSITY TO KEEP THE APPEAL PENDING. ONCE THE ORDER U/S 263 HAS BEEN QUASHED, THE RESULTANT ASSESSMENT ORDER WOULD NOT SURVIVE. DEPAR TMENTAL APPEAL HAS NOT MERIT AND IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.9.2009. SD/- SD/- (V.K. GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23.9.2009 {VYAS}