J.C.I.T., Range-3, Gwalior V. Sh. Laxmi Narayan Shivhare, Gwalior

ITA 346/AGR/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7699 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-06-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 09-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 346/AGRA/2011 ASSTT. YEAR : 2006-07 J.C.I.T., RANGE-3, VS. SHRI LAXMI NARAIN SHIVHA RE, GWALIOR. B-7, ASHOK VIHAR COLONY, GWALIOR. (PAN :AHIPS 2394E) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI WASEEM ARSHAD, SR. D.R. RESPONDENT BY : SHRI RAJENDRA SHARMA, ADVOCATE. DATE OF HEARING : 05.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 05.06.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 10.06.2011 FOR THE ASSESSMENT YEAR 20 06-07. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ORIGINA L ASSESSMENT HAS BEEN MADE VIDE ORDER DATED 31.12.2008 U/S. 143(3) OF THE IT A CT. SUBSEQUENTLY, VIDE ORDER U/S. 263 DATED 31.03.2009, THE LD. CIT, GWALIOR CANCELLE D THE SAID ASSESSMENT ORDER. IN CONSEQUENCE THEREOF, FRESH ASSESSMENT ORDER U/S. 14 3(3)/263 OF THE IT ACT WAS PASSED ON 21.12.2009 DETERMINING THE TOTAL INCOME O F THE ASSESSEE AT RS.3,52,85,200/-. THE SAID ASSESSMENT ORDER DATED 2 1.12.2009 WAS CHALLENGED ITA NO. 346/AGRA/2011 2 BEFORE THE LD. CIT(A) IN AN APPEAL, WHICH IS DECIDE D VIDE IMPUGNED ORDER. THE LD. CIT(A) NOTED THAT THE ASSESSEE PREFERRED THE APPEAL AGAINST THE ORDER U/S. 263 OF THE IT ACT BEFORE THE TRIBUNAL AND THE TRIBUNAL VIDE OR DER DATED 27.08.2010 IN ITA NO. 173/AGRA/2009 CANCELLED THE SAID ORDER U/S. 263 OF THE IT ACT. THE LD. CIT(A), FOLLOWING THE ORDER OF THE TRIBUNAL, ALLOWED THE AP PEAL OF THE ASSESSEE, BEING THE MATTER HAD BECOME INFRUCTUOUS. 3. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE ORDER OF THE TRIBUNAL DATED 27.08.2010 (SUPRA), WE ARE OF THE VIEW THAT T HE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND IS LIABLE TO BE DISMISSED. SINCE T HE ASSESSMENT ORDER IN QUESTION WAS PASSED IN PURSUANCE OF THE ORDER U/S. 263 OF TH E IT ACT AND THE ORDER U/S. 263 OF THE ACT HAS BEEN CANCELLED BY THE TRIBUNAL WHILE DECIDING ITA NO. 173/AGRA/2009 VIDE ORDER DATED 27.08.2010, THEREFOR E, THE LD. CIT(A) WAS JUSTIFIED IN ALLOWING THE APPEAL OF THE ASSESSEE FOR STATISTI CAL PURPOSES. THE DEPARTMENTAL APPEAL IS, THEREFORE, LIABLE TO BE DISMISSED AS NON -MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.06.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- ITA NO. 346/AGRA/2011 3 COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY