Ratnamani Metals & Tubes Ltd., Ahmedabad V. The CIT-III, Ahmedabad

ITA 3319/AHD/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0539 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-02-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHELLEY JINDAL
• Assessee Lawyers: P D SHAH
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTA NT MEMBER RATNAMANI METALS & TUBES LTD. (APPELLANT) PAN NO. AABCR1742E VS. COMMISSIONER OF INCOME TAX, AHMEDABAD-III, AHMEDABAD (RESPONDENT) REVENUE BY : SRI SHELLEY JINDAL, CIT-D.R. ASSESSEE BY : SRI P. D. SHAH, A.R. DATE OF HEARING : 26-02-2013 DATE OF PRONOUNCEMENT : 28-02-2013 / ORDER PER : D.K TYAGI, JUDICIAL MEMBER:- THESE ARE THE ASSESSEES APPEAL AGAINST THE ORDER P ASSED BY LD. CIT U/S 263 OF THE ACT. IN BOTH THE APPEALS FOLLOWING GROU ND OF APPEAL HAS BEEN TAKEN BY THE ASSESSEE. 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX, HA S ERRED IN LAW AND FACTS BY PASSING ORDER UNDER SECTION 263 OF THE ACT AND WITHOUT I.T.A. NO. 3318-3319/AHD/2011 A.Y.:-2007-08 &2008-09 RESPECTIVELY ITA NOS. 3318-3319/AHD/2011 A.Y. 2007-08 &2008-09 PAGE NO RATNAMANI METALS & TUBES LTD. VS. COMMISSIONER OF I NCOME TAX 2 JURISDICTION, WHEREIN THE LEARNED COMMISSIONER OF I NCOME TAX HAS CANCELLED THE ASSESSMENT ORDER PASSED BY THE LEARNE D AO U/S 143(3) OF THE ACT AND THEREFORE IT IS PRAYED TO QUASH THE ORDER PASSED U/S 263 OF THE ACT AND/OR ALL THE DIRECTIONS GIVEN THEREIN. 2. AT THE TIME OF HEARING AT THE OUTSET LEARNED COU NSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER PASSED BY LD. CIT IS BEYON D JURISDICTION. FOR MAKING THIS SUBMISSION HE PLACED RELIANCE ON THE OR DER OF THE LD. CIT AHMEDBAD-III DATED 20-10-2011 ACCORDING TO WHICH AS SESSEES CASE WAS TRANSFERRED FROM DCIT CIRCLEV AHMEDABAD TO DCIT CE NTRAL CIRCLEII RAJKOT THEREBY JURISDICTION U/S 263 OF THE ACT LIE D WITH COMMISSIONER OF INCOME TAX CENTRAL-II AHMEDABAD AND NOT COMMISSIONE R OF INCOME-TAX AHMEDABAD-III AFTER 20-10-2011. SINCE ORDER PASSED BY LD. CIT AHMEDABAD-III U/S 263 IS DATED 24-11-2011 THE SAME IS BEYOND HIS JURISDICTION. HE THEREFORE PRAYED THAT THE ORDERS PASSED BY LD. CIT MAY ACCORDINGLY BE HELD TO BE BEYOND HIS JURISDICTION. LD. D.R. HOWEVER PLACED RELIANCE ON THE ORDER OF LD. CIT. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THERE IS NO DISPUTE ABOUT THE FACT THAT IN THIS CAS E ASSESSMENT ORDER WAS PASSED ON 15-03-2010 BY DCIT CIRCLE-V AHMEDABAD. S UBSEQUENTLY THE JURISDICTION OF ASSESSING OFFICER WAS CHANGED FROM DCIT-V, AHMEDABAD TO DCIT CENTRAL CIRCLE-II, RAJKOT W.E.F. 20-10-2011 VI DE ORDER OF CIT AHMEDABAD-III DATED 20-10-2011WHICH READS AS UNDER: - OFFICE OF THE COMMISSIONER OF INCOME-TAX, AHMEDABA D-III, AHMEDABAD C WING, 4 TH FLOOR, PRATYAKSHA KAR BHAVAN, AMBAWADI, AHMEDABAD PHONE/FAX NO. 079 26305850 ITA NOS. 3318-3319/AHD/2011 A.Y. 2007-08 &2008-09 PAGE NO RATNAMANI METALS & TUBES LTD. VS. COMMISSIONER OF I NCOME TAX 3 NO. CIT-III/HQS/CENTRALISATION/FRIENDS GRP./2011-12 DATED:20/10/2011 ORDER UNDER SECTION 127(2) OF THE INCOME-TAX ACT,19 61 IN EXERCISE OF THE POWERS CONFERRED BY SUB-SECTION (2) OF SECTION 127 OF THE I.T. ACT, 1961 [43 OF 1961] AND ALL OTHER PO WERS ENABLING ME IN THIS BEHALF, I, THE COMMISSIONER OF INCOME-TAX, AHMEDABA D-III, AHMEDABAD HEREBY TRANSFER THE CASE, THE PARTICULARS OF WHICH ARE MENTIONED IN COLUMN NO.2 OF THE SCHEDULE HEREUNDER, FROM THE ASSESSING OFFICER MENTIONED IN COLUMN NO.5, TO THE ASSESSING OFFICER MENTIONED IN COLUMN NO. 6 THEREOF, FOR THE PURPOSE OF EFFECTIVE & COORDINATED INVESTI GATION & ASSESSMENT:- SCHEDULE SL NO. NAME & ADDRESS OF THE ASSESSEE STATUS PAN FROM TO (1) (2) (3) (4) (5) (6) I RATNAMANI METAL & TUBES LTD COMPANY AABCR1742E DCIT, CIRCLE-5, AHMEDABAD DCIT, CENTRAL CIRCLE-2, RAJKOT THIS ORDER SHALL TAKE EFFECT FROM 20/10/2011 SD/- (SIDDHARTHA MUKHERJEE) COMMISSIONER OF INCOEM TAX, AHMEDABAD-III, AHMEDABAD 4. IT IS CLEAR FROM THE ABOVE THAT AFTER 20-10-2011 CIT AHMEDABAD-III HAD NO JURISDICTION OVER THE CASE. HOWEVER WE FIND THAT ORDER PASSED BY HIM U/S 263 IS DATED 24-11-2011 WHICH IS WITHOUT JURISD ICTION AND WE HAVE NO HESITATION IN HOLDING IT SO. THE ORDERS PASSED BY LD. CIT U/S 263 ARE ,THEREFORE, QUASHED AS WITHOUT JURISDICTION. ITA NOS. 3318-3319/AHD/2011 A.Y. 2007-08 &2008-09 PAGE NO RATNAMANI METALS & TUBES LTD. VS. COMMISSIONER OF I NCOME TAX 4 5. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (A. MOHAN ALANKAMONY) (D .K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 28 /02/2013 A.K. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#