DCIT, Calicut V. Sri.P.D.Abraham, Calicut

ITA 349/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68978 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 30-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: DALE P KURIAN
• Keywords: Revision of order
• Section: 263

Judgement Text

ITA NO. 349/ COCH/ 2013 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM ITA NO. 349 /COCH/ 2013 (ASST YEAR 2005 - 06 ) THE DY COMMR OF INCOME TAX CENTRAL CIRCLE 2 KOZHIKODE VS SHRI P D ABRAHAM SWARGACHITHRA JAIL ROAD, K OZHIKODE ( APPELLANT) (RESPONDENT) PAN NO. ACHPA5114C ASSESSEE BY SHRI DALE P KURIAN REVENUE BY SMT S VIJAYAPRABHA, JR DR DATE OF HEARING 11 TH SEPT 2013 DATE OF PRONOUNCEMENT 11 TH SEPT 2013 OR D ER PER B.R. BASKARAN, AM: THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 28.2.20 1 3 PASSED BY THE LD CIT(A), KOZHIKODE IN THE HANDS OF THE ASSESSEE FOR THE AY 2005 - 06. THE REVENUE I S ASSAILING HE DECISION OF THE LD CIT(A) IN CANCELLING THE ASSESSMENT BY PLACING RELIANCE ON THE DEC ISION OF THE TRIBUNAL, WITHOUT NOTICING THE FACT THAT THE REVENUE HAS FILED THE APPEAL BEFORE THE HONBLE HIGH COURT OF KERALA CHALLENGING THE ORDER PASSED BY THE TRIBUNAL. 2 THE FACTS RELATING TO THE ISSUE ARE STATED IN BRIEF. THE IMPUGNED ASSESSMENT OR DER DATED 20 - 07 - 2009 PASSED BY THE AO IN PURSUANCE OF REVISION ORDER DATED 06 - 07 - 2009 PASSED BY THE LD CIT U/S 263 OF THE ACT. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD CIT(A) CHALLENGING THE ASSESSMENT ORDER PASSED BY THE AO IN PURSUANCE OF REVISION O RDER REFERRED ABOVE . IN THE MEAN TIME, T HE ASSESSEE ALSO FILED APPEAL BEFORE THE TRIBUNAL CHALLENGING THE VALIDITY OF REVISION ORDER ITA NO. 349/ COCH/ 2013 2 PASSED BY THE LD CIT AND IT IS STATED THAT THE TRIBUNAL , VIDE ITS ORDER DATED 6.1.20 12, QUASHED THE REVISION ORDER PASSED BY THE LD CIT U/S 263 OF THE ACT. HENCE, THE ASSESSEE CONTENDED BEFORE THE LD CIT(A) BY BRINGING T HE ABOVE SAID FACTS TO HIS NOTICE , THAT THE IMPUGNED ASSESSMENT ORDER SHOULD BE CANCELLED. THE LD CIT(A) ACCEPTED THE CONTENTION S OF THE ASSESSEE AND HELD TH AT THE IMPUGNED ASSESSMENT ORDER HAS BECOME INFRUCTUOUS. AGGRIEVED BY THE SAID ORDER, THE REVENUE HAS FILED THIS APPEAL BEFORE US. 3 THE LD DR SUBMITTED THAT THE DEPARTMENT DID NOT ACCEPT THE ORDER PASSED BY THE TRIBUNAL CANCELLING THE REVISION ORDER, RE FERRED ABOVE AND HENCE THE DEPARTMENT HAS FILED APPEAL BEFORE THE HONBLE HIGH COURT OF KERALA AND THE SAME IS PENDING FOR ADJUDICATION. ACCORDINGLY, THE LD DR SUBMITTED THAT THE LD CIT(A) SHOULD HAVE KEPT THE APPEAL FILED BY THE ASSESSEE IN ABEYANCE TILL THE DISPOSAL OF THE APPEAL BY THE HONBLE HIGH COURT. ACCORDINGLY, THE LD DR PRAYED THAT THE PRESENT APPEAL FILED BY THE REVENUE MAY BE KEPT IN ABEYANCE BY THE TRIBUNAL , TILL THE APPEAL FILED BY THE REVENUE BEFORE THE HONBLE HIGH COURT OF KERALA IS DISP OSED OF . 3.1 ON THE CONTRARY, THE LD AR SUBMITTED THAT THE ORDER OF THE TRIBUNAL SURVIVE S AS ON TODAY AND HENCE, THE LD CIT(A) CANNOT BE FOUND FAULT IN CANCELLING THE IMPUGNED ASSESSMENT BY FOLLOWING THE DECISION RENDERED BY THE TRIBUNAL. 4 WE HAVE H EARD THE RIVAL CONTENTION AND CAREFULLY PERUSED THE RECORD. ADMITTEDLY, THE IMPUGNED ASSESSMENT ORDER DATED 20.7.2009 WAS PASSED BY THE AO IN PURSUANCE OF REVISION ORDER PASSED BY LD CIT U/S 263 OF THE ACT. IT IS AN ADMITTED FACT THAT T HE SAID REVISION O RDER WAS QUASHED BY THE TRIBUNAL , IN WHICH CASE THE IMPUGNED ASSESSMENT ORDER DOES NOT HAVE ANY ITA NO. 349/ COCH/ 2013 3 INDEPENDENT LEG TO STAND ON ITS OWN. ACCORDINGLY, IN OUR VIEW, THE LD CIT(A) WAS JUSTIFIED IN HOLDING THAT THE IMPUGNED ASSESSMENT IS NO LONGER VALID , AS IT HA S BECOME INFRUCTUOUS. ACCORDINGLY, WE UPHOLD THE ORDER OF THE LD CIT(A). 5 IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 11 TH SEPT 2013 . SD / - SD/ - (N.R.S. GANESAN ( B.R. BASKA RAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 11 TH SEPT 2013 RAJ* COPY TO: 1. APPELLANT - THE DY COMMR OF INCOME TAX - CENTRAL CIRCLE 2 - KOZHIKODE 2 RESPONDENT - SHRI P D ABRAHAM SWARGACHITHRA JAIL ROAD, - K OZHIKODE 3 CIT(A) 4 CIT , CALICUT 5 DR 4 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN