Basera Realtors (P) Ltd., Ludhiana V. DCIT, Ludhiana

ITA 310/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80909 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 19-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARICIT
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.310 /CHD/2013 ASSESSMENT YEAR : 2008-09 BASERA REALTORS (P)LTD., VS. THE D.C.I.T., 10-CANAL VIEW, CENTRAL CIRCLE 1, NEAR SOUGH CITY, AGGAR NAGAR, LUDHIANA. LUDHIANA. PAN: AACCD7360D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT.JYOTI KUMARI(CIT), DR DATE OF HEARING : 11.09.2014 DATE OF PRONOUNCEMENT : 17.09.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS)I, LUDHIANA DATE D 22.1.2013 RELATING TO ASSESSMENT YEAR 2008-09 AGAINST THE ORD ER PASSED UNDER SECTION 143(3) R.W.S.153C/153A OF INCOME TAX ACT, 1 961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. WHETHER THE LD. CIT (A) WAS JUSTIFIED BY DISMISSING THE APPEAL ON THE TECHNICAL GROUND THAT SINCE THE IMPUGNED ASSESSMENT ORDER HAS BEEN REVISED BY CIT U/S 263 , THEREFORE , THERE WAS NO OCCASION TO HEAR THE APPEAL. 2. WHETHER THE LD. CIT (A) WAS JUSTIFIED BY NOT ADJUDI CATING THE APPEAL ON MERITS AFTER TAKING COGNIZANCE OF MEMO OF APPEAL RESULTING IN A DETAILED REMAND REPORT ASKED FOR AND FURNISHED. 3. WHETHER THE LD. CIT (A) WAS JUSTIFIED TO DISMISS THE APPEAL ON TECHNICAL GROUND KNOWING THAT NOTICE AND ORDER U/S 263 ARE ST ILL PENDING BEFORE THE 2 TRIBUNAL. 4. THAT THE APPELLANT CRAVES LEAVE TO AMEND, ALTER OR TO RAISE ANY OTHER GROUND AT THE TIME OF HEARING. 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE THOUGH THE APPEAL WAS FIXED FROM DATE TO DATE AND T HE MATTER WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE ON EARLIER DATE. HOWEVER, ON THE APPOINTED DATE OF HEARING I.E. 11.9.2014 NONE A PPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT W AS RECEIVED. ACCORDINGLY, WE DECIDE THE APPEAL AFTER HEARING THE LEARNED D.R. FOR THE REVENUE. 4. IT WAS POINTED OUT BY THE LEARNED D.R. FOR THE R EVENUE THAT THE PRESENT APPEAL IS AGAINST THE ORIGINAL ORDER OF ASS ESSMENT PASSED BY THE ASSESSING OFFICER, AGAINST WHICH COMMISSIONER OF IN COME TAX PASSED AN ORDER UNDER SECTION 263 OF THE ACT, WHICH HAS BEEN UPHELD BY THE TRIBUNAL AND THE PRESENT APPEAL BECOMES INFRUCTUOUS . 5. ON PERUSAL OF RECORD WE FIND THAT THE ASSESSMENT IN THE CASE WAS COMPLETED UNDER SECTION 143(3) R.W.S. 153C/153A OF THE ACT ON 30.12.2009. BEFORE THE CIT (APPEALS) THE CONTENT ION OF THE ASSESSEE WAS THAT THE ASSESSMENT ORDER UNDER APPEAL HAD BEEN SET ASIDE BY THE ORDER OF THE COMMISSIONER OF INCOME TAX, CENTRAL CI RCLE, DATED 21.2.2012 WITH THE DIRECTIONS TO FRAME ASSESSMENT A FRESH AFTER HOLDING THE ORDER PASSED BOTH ERRONEOUS AND INFRUCTUOUS TO THE INTEREST OF THE REVENUE. THE CIT (APPEALS) THUS DISMISSED THE APP EAL AS BEING INFRUCTUOUS. 6. WE FURTHER FIND THAT THE CHANDIGARH BENCH OF THE TRIBUNAL IN THE CASE OF BASERA REALTORS (P) LTD. VS. CIT (CENTRAL) IN ITA NOS.421 TO 430/CHD/2012 VIDE ORDER DATED 30.1.2014 HAD UPHELD THE ORDER OF REVISION PASSED UNDER SECTION 263 OF THE ACT BY THE COMMISSIONER OF 3 INCOME TAX AND HAD DIRECTED THE ASSESSING OFFICER T O RE-FRAME THE ASSESSEE IN THE CASE OF THE ASSESSEE. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORIGINAL ORDER OF ASSES SMENT PASSED IN ITS CASE AND WHICH HAD BEEN HELD TO BE ERRONEOUS AND PR EJUDICIAL TO THE INTEREST OF THE REVENUE BY THE COMMISSIONER OF INCO ME TAX AND THE ORDER OF THE COMMISSIONER OF INCOME TAX HAS BEEN UP HELD BY THE TRIBUNAL. IN VIEW THEREOF, THE PRESENT APPEAL FI LED BY THE ASSESSEE BECOMES INFRUCTUOUS AND THE SAME IS DISMISSED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF SEPTEMBER, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH SEPTEMBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH