The ITO, Ward-3(3), Ahmedabad V. Smt. Hansaben Mahendrakumar Soni L/h of Late Mahendrakumar P.Soni, Ahmedabad

ITA 3360/AHD/2009

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6859 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-12-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 21-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GUPTA
• Assessee Lawyers: PF JAIN
• Section: 143(3)

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & ' & ' & ' & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) ITA NO.3360/AHD/2009 [ASSTT.YEAR : 1998-1999] INCOME TAX OFFICER WARD-3(3) AHMEDABAD. /VS. LATE SHRI MEHANDRAKUMAR P. SONI L/H. SMT. HANSABEN MAHENDRAKUMAR SONI T-2, PREMANAD APARTMENT NR.PUNJABI HALL, NAVRANGPURA AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ( . / &/ REVENUE BY : SHRI S.K.GUPTA 12 . / &/ ASSESSEE BY : SHRI P.F. JAIN 3 . 24'/ DATE OF HEARING : 7 TH DECEMBER, 2011 5%6 . 24'/ DATE OF PRONOUNCEMENT : 9 TH DECEMBER, 2011 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE REVENUE FOR A.Y.1998-99 IS DIRECTED AGAINST THE ORDER OF TH E COMMISSIONER OF INCOME-TAX (APPEALS)-VII, AHMEDABAD. 2. THE FOLLOWING GROUNDS ARE RAISED IN THE APPEAL O F THE REVENUE: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN ANNULLING THE ORDER U/S.143(3) R.W.S. 263 OF THE IT ACT. 2. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE AO SINCE THE ASSESSEE HAS FAILED TO DISCLOSE HIS TRUE INCOME. 3. THE APPELLANT PRAYS THAT THE ORDER OF THE CIT(A) ON THE ABOVE GROUNDS BE SET ASIDE AND THAT OF THE AO BE RE STORED. ITA NO.3360/AHD/2009 -2- 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET SUBMITTED THAT THE ORDER PASSED BY THE CIT IN THIS CASE FOR THE RELEVA NT ASSESSMENT YEAR UNDER SECTION 263 OF THE I.T.ACT WAS CANCELLED BY T HE TRIBUNAL IN ITA NO.4450/AHD/2007 DATED 22-5-2009 FOR A.Y.1998-99 AN D ACCORDINGLY ASSESSMENT ORDER FRAMED UNDER SECTION 143(3) R.W.S. 263 OF THE ACT WAS RIGHTLY CANCELLED BY THE CIT(A). THE LEARNED DR CO ULD NOT CONTROVERT TO THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSES SEE. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSESSEE FOR A.Y .1998-99 (SUPRA) CANCELLING THE ORDER OF THE CIT PASSED UNDER SECTIO N 263 OF THE ACT. WE FIND THAT SINCE THE ORDER UNDER SECTION 263 WAS CAN CELLED BY THE TRIBUNAL, THERE REMAINS NO BASIS FOR FRAMING THE IMPUGNED ASS ESSMENT AND ACCORDINGLY THE IMPUGNED ASSESSMENT IS CANCELLED AN D THE ORDER OF THE CIT(A) IS CONFIRMED AND THE GROUNDS OF THE REVENUE ARE DISPOSED OF. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( #.% $% /A.MOHAN ALANKAMONY) &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD