DCIT, Karnal V. M/s. Sheena Industries, Panipat

ITA 3236/DEL/2012

• Counselvise Citation: 323620114 RSA 2012
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-09-2015
• Assessment Year: 2000-2001
• Appeal Filed On: 25-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMIT A GGARWAL
• Keywords: Revision of order
• Section: 143(3); 147; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE `SH. J.S.REDDY, AM AND SH. SUDHANSHU SRIVAST AVA, JM ITA NO. 3236/DEL./2012 : ASSTT. YEAR : 2000-01 DCIT CENTRAL CIRCLE, AAYAKAR BHAWAN, SECTOR-12, KARNAL VS SHEENA INDUSTRIES UJHA ROAD PANIPAT (APPELLANT) (RESPONDENT) PAN NO. AADFS8256K APPELLANT BY : SH. SU JIT KUMAR, SR. DR RESPONDENT BY : SH. SUMIT A GGARWAL, ADV. DATE OF HEARING : 11.09.2015 DATE OF PRONOUNCEMENT : 07.10.2015 ORDER PER J.S. REDDY, A.M. THIS IS AN APPEAL BY THE DEPARTMENT DIRECTED AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-C, GURGAON DAT ED 24.4.2012 FOR THE A.Y. 2000-01. 2. AFTER HEARING THE RIVAL CONTENTIONS WE HOLD AS FOLLOWS. 3. THE ASSESSING OFFICER IN THIS CASE, HAS PASSED THE ORDER U/S 143(3) IN PURSUANCE OF THE ORDER OF THE COMMISSIONE R OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA PASSED U/S 263 DATED 31.3.2010. IT IS BROUGHT TO OUR NOTICE THAT THE ORDER OF THE LD. CIT -CENTRAL CIRCLE LUDHIANA PASSED U/S 263 ON 31.03.2010, WAS CANCELLE D BY THE INCOME TAX APPELLATE TRIBUNAL VIDE ITS ORDER DATED 22.10.2010. ON ITA NO.3236/DEL/2012 SHEENA INDUSTRIES, UJHA ROAD 2 THESE FACTS, THE LD. CIT(A) AT PARA 6.2 PAGE 5 OF O RDER HELD AS FOLLOWS :- 6.2. THE HONBLE ITAT HAVING CANCELLED AS ERRONEOU S, THE REVISION ORDER U/S 263 AGAISNT THE INITIAL ASSESSME NT ORDER U/S 143(3) R/W 147 FOR THE AY 2000-10 (UNDER CONSIDERAT ION) ON 22.10.2010, THE VARY BASIS FOR THE IMPUGNED ORDER P ASSED SUBSEQUENTLY ON 24.12.2010 GOT ERODED. HENCE, THIS GROUND OF APPEAL IS ALLOWED. 4. WE FIND INFIRMITY IN THIS ORDER. HENCE, WE UPHO LD THE ORDER OF THE FIRST APPELLATE AUTHORITY AND DISMISS THIS APPEAL OF REVENUE. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS DIS MISS. (ORDER PRONOUNCED IN THE COURT ON 07/10/2015). SD/- SD/- (SUDHANSHU SRIVASTAVA) (J.S.REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07 /10/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.3236/DEL/2012 SHEENA INDUSTRIES, UJHA ROAD 3 DATE INITIAL 1. DRAFT DICTATED ON 1.10.2015 2. DRAFT PLACED BEFORE AUTHOR 1.10.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.