M/s. C. Cantt & Co., Mumbai V. The Dy.CIT, Circle-1(2), Baroda

ITA 312/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8353 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Assessee Lawyers: M K PATEL
• Section: 143(3); 263; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA.NO.312/AHD/2016 / ASSTT.YEAR : 2009-10 M/S.C. CANTT & CO., SHREE RAM KRIPA 56 TH ROAD, TPS-III BABHAI NAKA, BORIVALI (W) MUMBAI PAN : AABFC 1677 N VS DCIT, CIR.2(1) BARODA. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI M.K. PATEL, AR REVENUE BY : MS.SONIA KUMAR, SR.DR / DATE OF HEARING : 10/10/2017 / DATE OF PRONOUNCEMENT: 11/10/2017 !'/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF LD.CIT(A)-5, VADODARA DATED 30.10.2015 PASSED FOR THE ASSTT.YEAR 2009-10. 2. THE LD.COUNSEL FOR THE ASSESSEE AT THE VERY OUTS ET SUBMITTED THAT THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, ON 29.11.2011. THIS ORDER WAS REVISED BY THE LD.COMMI SSIONER UNDER SECTION 263 OF THE ACT (263-ORDER FOR SHORT) VIDE ORDER D ATED 6.12.2013. IN PURSUANCE OF LD.COMMISSIONERS ORDER, THE AO HAS PA SSED FRESH ASSESSMENT ORDER ON 17.12.2014 UNDER SECTION 143(3) R.W.S. 263 OF THE ACT. THEREAFTER, THE APPEAL HAS BEEN DECIDED BY THE LD.CIT(A) VIDE I MPUGNED ORDER DATED 30.10.2015. HE FURTHER CONTENDED THAT ORDER OF THE LD.COMMISSIONER PASSED ITA NO.312/AHD/2016 2 UNDER SECTION 263 WAS CHALLENGED BEFORE THE TRIBUNA L IN ITA NO.346/AHD/2014 AND ALLOWED APPEAL OF THE ASSESSEE AND QUASHED ORDER PASSED BY THE LD.COMMISSIONER VIDE ITS ORDER DATED 31.7.2017. ACCORDING TO THE LD.COUNSEL FOR THE ASSESSEE IN VIEW OF THE ABOV E ORDER, THE ASSESSMENT ORDER PASSED IN PURSUANCE TO THE 263-ORDER HAS NO L EG TO STAND, AND THIS PROCEEDINGS BECOMES REDUNDANT. THEREFORE, APPEAL O F THE ASSESSEE DESERVES TO BE ALLOWED AND THE IMPUGNED ORDER PASSED BY THE LD.CIT(A) AS WELL AS THE LD.AO IN PURSUANCE OF COMMISSIONERS ORDERS PASSED UNDER SECTION 263 DESERVES TO BE QUASHED. THE LD.DR WAS UNABLE TO CON TROVERT THIS FACTUAL POSITION. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS AND CIRC UMSTANCES, I AM OF THE VIEW THAT THE ASSESSMENT ORDER AS WELL AS ORDER OF THE CIT(A) ARE NOT SUSTAINABLE, BECAUSE THE VERY JURISDICTION INFUSED IN THEM BY VIRTUE OF ORDER UNDER SECTION 263 HAS BEEN EXTINGUISHED. THEREFORE , I ALLOW THE APPEAL OF THE ASSESSEE AND QUASH BOTH THE IMPUGNED ORDERS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE COURT ON 11 TH OCTOBER, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 11/10/2017