Deputy Commissioner of Income-tax, Central Circle -1, Nashik V. M/s. Vishwa Infraways Pvt.Ltd, Haweli

ITA 329/PUN/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0510 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.328 to 330/PUN/2019 निर्धारण वषा / Assessment Years : 2009-10 to 2011-12 DCIT, Central Circle – 1, Nashik Vs. M/s. Vishwa Infraways Pvt. Ltd., A/2-3, Pramukh Vihar Naroli Road, Silvasa, Dadra & Nagar Haweli – 396230 PAN: AACCV7999Q Appellant Respondent ITA No.557/PUN/2020 निर्धारण वषा / Assessment Year : 2009-10 M/s. Vishwa Infraways Pvt. Ltd., D-12, Pramukh Vihar, Phase-II Naroli Road, Silvasa, Dadra & Nagar Haweli – 396230 PAN: AACCV7999Q Vs. ACIT, Central Circle – 1, Nashik Appellant Respondent Assessee by Shri Pramod Shingte Revenue by Shri Rajarshi Dwivedy Date of hearing 05-07-2022 Date of pronouncement 04-08-2022 ITA Nos.328 to 330/PUN/2019 ITA No.557/PUN/2020 M/s. Vishwa Infraways Pvt. Ltd. 2 आदेश / ORDER PER S.S. GODARA, JM : The instant batch of four cases pertains to the single assessee herein M/s. Vishwa Infraways Pvt. Ltd. The Revenue‟s three appeals ITA Nos.328 to 330/PUN/2019 for assessment years 2009- 10 to 2011-12 arise against the CIT(A)-12, Pune‟s common order dated 24-12-2018 passed in case No.PN/CIT(A)-12/10158, 10154, 10153/2016-17 respectively, in proceedings under Section 143(3) r.w.s 153C r.w.s. 263 of the Income Tax Act, 1961, in short „the Act‟. The assessee‟s appeal ITA No.557/PUN/2020 for assessment year 2009-10 on the other hand is directed against the CIT(A)-12, Pune‟s order dated 19-08-2020 passed in case No.ITBA/APL/S/250/2020-21/1027751676(1) in proceedings under Section 143(3) of “the Act”. Heard both the parties. Case files perused. 2. We first of all come to Revenue‟s three appeals ITA Nos.328 to 330/PUN/2019. Suffice to say, the CIT(A) has quashed the impugned assessments herein; all dated 18.03.2016 for the sole reason that the same had been finalized in furtherance to the ITA Nos.328 to 330/PUN/2019 ITA No.557/PUN/2020 M/s. Vishwa Infraways Pvt. Ltd. 3 CIT(Central), Nagpur‟s section 263 revision directions dated 27.03.2015; which in turn, stand reversed in assessee‟s as many appeals ITA Nos.596, 597 & 599/PUN/2015 filed before this Tribunal and decided on 28.11.2018. That being the case, we are of the view that the CIT(A) has rightly accepted the assessee‟s arguments as the impugned assessments have no legs to stand as of now. Learned CIT-DR vehemently argued that the CIT(A) herein has erred in law and on facts in deciding the foregoing legal issue in assessee‟s favour and against the department. He sought to buttress the point that the Revenue‟s tax appeals preferred against the tribunal‟s in foregoing revision order(s) are pending before the hon‟ble jurisdictional high court. He has further placed on record the corresponding filing details as well. All these Revenue‟s arguments fails to invoke our concurrence as the impugned assessments have no legs to stand as on date once the CIT‟s section 263 revision directions itself stand reversed. We, accordingly, reject the Revenue‟s instant three appeals ITA Nos.328 to 330/PUN/2019. Ordered accordingly. ITA Nos.328 to 330/PUN/2019 ITA No.557/PUN/2020 M/s. Vishwa Infraways Pvt. Ltd. 4 3. We now advert to the assessee‟s appeal ITA No.557/PUN/2020 for assessment year 2009-10. Mr. Shingte vehemently argued that the CIT(A) has erred in law and on facts in not condoning the delay of 721 days in the lower appellant proceedings. He fails to dispute that the Assessing Officer‟s corresponding section 153C r.w.s. 143(3) assessment dated 28.03.2013 herein(s) had not made any addition and therefore, the assessee could hardly be held as an aggrieved party even on merits. We, therefore, reject the assessee‟s instant appeal ITA No.557/PUN/2020 as not maintainable. Rejected accordingly. 4. These Revenue‟s three appeals ITA No.328 to 330/PUN/2018 as well as assessee‟s appeal ITA No.557/PUN/2020 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the Open Court on 4 th August, 2022. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 4 th August, 2022 GCVSR ITA Nos.328 to 330/PUN/2019 ITA No.557/PUN/2020 M/s. Vishwa Infraways Pvt. Ltd. 5 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-12, Pune 4. 5. The Pr.CIT Central, Nagpur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 05-07-2022 Sr.PS 2. Draft placed before author 06-07-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.