Pralay Pradyotkanti Ghosh, Ahmedabad V. Income Tax Officer, Ward-1, International Taxation, Ahmedabad

ITA 297/AHD/2022

AI Insights

This case involves an appeal by Pralay Pradyotkanti Ghosh against the order of the Commissioner of Income Tax (Appeals)-13, Ahmedabad, which upheld the assessment order passed by the Assessing Officer. The assessment order included an addition of Rs. 45,66,800 to the assessee's income, which was contested on the grounds that it was passed beyond the prescribed time limit and pertained to income earned on a foreign ship outside Indian territorial waters. The ITAT found that the basis for the assessment order, an order under section 263 of the Income Tax Act, had been set aside in a previous ruling, rendering the assessment order invalid.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131536 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 25-04-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income; Set aside
• Section: 263; 250

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Pralay Pradyotkanti Gosh, 22, Konark So ciety, Jawaharcho wk, Sabarmati Ah med abad City, Ah medab ad-380 019 PAN: AB YP G617 2C (Appellant) Vs ITO, Ward-2 (Int. Taxa) Ah med abad (Resp ondent) Asses see b y : Shri S. N. Sopa rkar, Sr. A. R. & Shri Parin Shah, A. R. Revenue by : Shri Atul Kuma r Gokhe, Sr. D. R. Date of hearing : 26-04 -2 023 Date of pronouncement : 16-05 -2 023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-13, Ahmedabad, in appeal no. CIT(A), Ahmedabad-13/10170/2015-16, proceeding u/s. 250 vide order dated 01/06/2022 passed for the assessment year 2016-17. ITA No. 297/Ahd/2022 Assessment Year 2016-17 I.T.A No. 297/Ahd/2022 A.Y. 2016-17 Page No. Pralay Pradyotkanti Ghosh vs. ITO 2 2. The assessee has taken the following grounds of appeal:- “The learned C.I.T. (APPEALS)-13, Ahmedabad has erred in law and on facts: 1. In upholding the order of the Learned Assessing Officer, even though the Assessment Order dated 04/04/2022 has been passed beyond time limit up to 31/03/2022 prescribed u/s. 153. 2. In upholding the order of the Learned Assessing Officer making addition of salary income of Rs. 45,66,800/-, though the appellant has worked on a sailing foreign ship under the employment of foreign company beyond territorial waters of India. The appellant craves leave to add, amend, alter, edit, delete, modify or change the ground of appeal at the time of or before the hearing of the appeal.” 3. In the aforesaid order, the ld. CIT(A) has confirmed the additions made in the assessment order passed by the Assessing Officer dated 04-04- 2022. We observe that the aforesaid assessment order dated 04-04-2022 was passed pursuant to order u/s. 263 of the Act by CIT (IT & TP), Ahmedabad on 31-03-2021 directing the Assessing Officer to make a fresh assessment on various grounds stated in the order passed u/s. 263 of the Act. Consequent to directions in the 263 order, the Assessing Officer vide order dated 04-04-2022 made additions to the tune of Rs. 45,66,800/- to the returned income of the assessee. However, the assessee had filed appeal before the ITAT Ahmedabad, against the order u/s. 263 of the Act dated 31- 03-2020 and such appeal has been decided in favour of the assessee whereby a direction to set aside order passed by CIT(A) u/s. 263 of the Act was given. Accordingly, since, the order passed u/s. 263 of the Act, which was I.T.A No. 297/Ahd/2022 A.Y. 2016-17 Page No. Pralay Pradyotkanti Ghosh vs. ITO 3 the basis of passing the assessment order against which the present appeal has been preferred before us, itself has been set aside by ITAT, accordingly, the assessment order dated 04-04-2022 also does not survive as well. Accordingly, in view of the above findings, the appeal of the assessee succeeds and the order of CIT(A) is liable to be set aside. 4. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 16-05-2023 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 16/05/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद