The ITO, Ward-1(1)(3), Ahmedabad V. Bisazza India Pvt. Ltd., Kadi

ITA 3403/AHD/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9141 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: S N SOPARKAR
• Section: 143(3)

Judgement Text

ITA NO.3403/AHD/2016 ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: JUSTICE P P BHATT, PRESIDENT AND PRAMOD KUM AR, VICE PRESIDENT] ITA NO.3403/AHD/2016 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD. ...... ...... APPELLANT VS. BISAZZA INDIA PVT. LTD., .. .. RESPONDENT SURVEY NO.372/2, PLOT NO.17, NEAR GAIL AND GIDC OFFICE, KADI 382 715, DIST. MEHSANA. [PAN: AAACB 6284 G] APPEARANCES BY LALIT P. JAIN FOR THE APPELLANT S.N. SOPARKAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 06.12.2018 DATE OF PRONOUNCEMENT : 17.12.2018 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. BY WAY OF THIS APPEAL, THE APPELLANT ASSESSING O FFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 26.10.2016, PASSED B Y THE LEARNED CIT(A)-1, AHMEDABAD, IN THE MATTER OF ASSESSMENT UNDER SECTIO N 143(3) R.W.S. 144C R.W.S. 263 OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2009-10. 2. THE GRIEVANCE RAISED IN THE APPEAL IS THAT THE LEARNED CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.45,01,6 12/- MADE U/S.145A OF THE I.T. ACT ON ACCOUNT OF UNUTILISED CENVAT CREDIT. 3. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE FACT THAT VID E ORDER DATED 15 TH OCTOBER, 2018 THE TRIBUNAL HAS QUASHED THE VERY REVISION ORDER UNDER SECTION 263 OF THE ACT AS A CONSEQUENCE TO WHICH THE IMPUGNED ASSESSMENT WAS FR AMED. LD. COUNSEL SUBMITS ITA NO.3403/AHD/2016 ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 THAT ONCE THE REVISION ORDER ITSELF IS QUASHED AS A RESULT OF WHICH REVISION PROCEEDINGS HAS NO LEGALLY SUSTAINABLE FOUNDATION A ND IT MUST BE QUASHED. 4. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT DIS PUTE THE PRELIMINARY POINT SO RAISED BUT RELIES ON THE ORDER OF THE ASSESSING OFFICER NEVERTHELESS. 5. HAVING HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL ON RECORD, WE FIND THAT AS RIGHTLY CONTENDED BY THE LD. COUNSEL F OR THE ASSESSEE, ONCE THE VERY REVISION ORDER, ON THE BASIS OF WHICH THE IMPUGNED ASSESSMENT ORDER WAS FRAMED, IS QUASHED, THE IMPUGNED ASSESSMENT ALSO MUST FOLLOW T HE SAME FATE. THE GRIEVANCE RAISED BY THE ASSESSING OFFICER, ON MERITS, THEREFO RE, IS WHOLLY INFRUCTUOUS. IN ANY EVENT, AS EVIDENT FROM THE PLAIN READING OF THE ORD ER DATED 15 TH OCTOBER 2018 PASSED BY THE CO-ORDINATE BENCH, EVEN ON MERITS THE ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE. 6. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE SEE NO REASONS TO INTERFERE IN THE MATTER. THE GRIEVANCE MUST THEREFORE BE DISMISSED AS INFRUCTUOUS. 7. IN THE RESULT, APPEAL FILED BY THE ASSESSING OFF ICER IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 17 TH DAY OF DECEMBER, 2018. SD/- SD/- JUSTICE P P BHATT PRAMOD KUMAR (PRESIDENT) (VICE PRESIDENT) AHMEDABAD, DATED THE 17 TH DAY OF DECEMBER, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD