Yatinkumar Bipinbhai Patel, Surat V. Income Tax Officer, Ward-3(2)(3), Surat

ITA 323/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1968 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-05-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 25-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 323/Srt/2024 (Assessment Year 2013-14) (Physical hearing) Yatinkumar Bipinbhai Patel, Plot No. 89/A/2, Vasta Devdi Road, Opp. Zenith Mill, Surat-395004. PAN No. AQQPP 5460 R Vs. I.T.O., Ward 3(2)(3), Aaykar Bhavan, Majura Gate, Surat. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Kiran K. Shah, C.A. Department represented by Shri J.K. Chandnani, Sr.DR Appeal instituted on 26/03/2024 Date of hearing 30/05/2024 Date of pronouncement 30/05/2024 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 25/01/2023 for the Assessment Year (AY) 2013-14. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that against the addition in the assessment order dated 14/03/2016 passed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act), the assessee filed ITA No. 323/Srt/2024 Yatinkumar Bipinbhai Patel Vs ITO 2 appeal before the ld. CIT(A) on 30/03/2016. The said appeal was adjudicated by the ld. CIT(A) alongwith other related appeals of assessee group vide order dated 24/11/2017 and allowed full relief to the assessee. However, later on, due to introduction of faceless regime of income tax appeals, the appeal of assessee was uploaded on ITBA system and the same was adjudicated again in dismissing the appeal of assessee. Copy of order of ld. CIT(A) dated 24/11/2017, alongwith other related appeals are placed on record. The ld. AR of the assessee submits that there is duplication of order, thus the order passed subsequent which is impugned in the present appeal may be set aside. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue on hearing the submissions of assessee and going through the decision of ld. CIT(A)-3, Surat in assessee’s case and his group cases dated 24/11/2017, the ld. Sr.DR for the revenue fairly accepted that there is duplication of order. 4. We have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. We find that initially, the appeal of assessee was adjudicated by the ld. CIT(A) vide order dated 24/11/2017, scanned copy of which is reproduced below: ITA No. 323/Srt/2024 Yatinkumar Bipinbhai Patel Vs ITO 3 ITA No. 323/Srt/2024 Yatinkumar Bipinbhai Patel Vs ITO 4 Considering the fact that the appeal of assessee has already adjudicated by the ld. CIT(A) in allowing relief to the assessee, therefore, the subsequent order has no legs to stand and the same is set aside. 5. In the result, this appeal of assessee is allowed. Order announced in open court on 30th May, 2024. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 30/05/2024 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR 5. Guard File By order Sr. Private Secretary, ITAT, Surat