Creative Infocity Ltd., Gandhinagar V. The CIT-Gandhinagar, Gandhinagar

ITA 3330/AHD/2008

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2204 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 31-01-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 06-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHYAM KUMAR
• Assessee Lawyers: TUHSAR HEMANI
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH D DD D BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI N NN N. .. .S. SAINI S. SAINI S. SAINI S. SAINI, , , , ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND SHRI SHRI SHRI SHRI MAHAVIR SINGH, JUDICIAL MEMBER MAHAVIR SINGH, JUDICIAL MEMBER MAHAVIR SINGH, JUDICIAL MEMBER MAHAVIR SINGH, JUDICIAL MEMBER DATE OF HEARING : 31-1-11. DRAFTED ON: 31-1-11 ITA NO. 3330 /AHD/ 2008 ASSESSMENT YEAR :2003-04 M/S. CREATIVE INFOCITY LTD., INFOCITY COMPLEX, AIRPORT ROAD, GANDHINAGAR. VS. ASSISTANT COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE, GANDHINAGAR. PAN/GIR NO. : AABCC 5834 C (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI TUHSAR HEMANI. RES PONDENT BY: SHRI SHYAM KUMAR, CIT(D.R.) O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GANDHINAGAR, D ATED 18-8-2008 2. AT THE OUTSET THE LEARNED AUTHORISED REPRESENTAT IVE OF THE ASSESSEE SUBMITTED THAT THIS ORDER OF ASSESSMENT WAS PASSED IN PURSUANCE TO THE ORDER OF THE CIT UNDER SECTION 263 OF THE ACT PASSED ON 2 2-3-2007 CANCELLING THE ASSESSMENT UNDER SECTION. 143(3) MADE BY THE LEARNE D ASSESSING OFFICER VIDE ORDER DATED 24-3-2006. HE FILED COPY OF ORDER OF T HIS TRIBUNAL DATED 1-5-2009 IN APPEAL NO.ITA 1982/AHD/2007 IN ASSESSMENT YEAR 2 003-04 IN THE APPEAL OF THE ASSESSEE FILED AGAINST THE ORDER UNDER SECTION. 263 OF THE ACT PASSED BY THE CIT AND SUBMITTED THAT THE TRIBUNAL IN THAT APP EAL HAS QUASHED THE REVISION ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE AC T. HE THEREFORE, SUBMITTED THAT THE ORDER PASSED BY THE LEARNED ASSESSING OFFI CER IN PURSUANCE TO THE ORDER OF THE CIT UNDER SECTION 263 HAS NO LEGS TO S TAND AND HENCE ALSO SUBSEQUENT PROCEEDINGS HAVE BECOME IN FRUCTUOUS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ALSO AGR EED WITH THE ABOVE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIV E OF THE ASSESSEE SAME. PAGE 2 OF 2 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , IN OUR CONSIDERED OPINION AS THE ORDER PASSED UNDER SECTION 263 OF TH E ACT BY THE CIT ON 22-3- 2007 PURSUANCE TO WHICH THE LEARNED ASSESSING OFFIC ER MADE THE ASSESSMENT HAS BEEN CANCELLED BY THE TRIBUNAL VIDE ORDER DATED 1-5-2009 IN ITA NO.1982/AHD/2007 THEREFORE, THE ORDER PASSED BY THE LEARNED ASSESSING OFFICER HAS BECOME INFRUCTUOUS AND ALL SUBSEQUENT P ROCEEDINGS HAVE ALSO BECOME INFRUCTUOUS. WE THEREFORE, CANCEL THE ASSESS MENT ORDER PASSED BY THE LEARNED ASSESSING OFFICER ON 28-12-2007 AND ALLOW T HE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 31 ST DAY OF JANUARY, 2011. SD/- SD.- ( MAHAVIR SINGH) (N.S. S AINI) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: AHMEDABAD, 31 ST DAY OF JANUARY, 2011. COMPILED AND COMPARED BY: PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) GANDHINAGAR. 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 31-1-2011 -------------- ----- 2. DRAFT PLACED BEFORE AUTHORITY 31-1-2011 ----- -------------- 3. DRAFT PROPOSED & PLACED 31-1-2011 ----------- -------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 31-1-2011 ---------- --------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S ---------------- -- ------------------ 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK ---------------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------