ASHA KISHORE AMIN, THANE V. ITO WD 2(1), THANE

ITA 3568/MUM/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9736 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M HEMALATHA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER ITA NO.3568/MUM/2017 (AY. 2009-10) SMT.ASHA KISHORE AMIN, A-304, BHAVANI PARK, GEETA NAGAR, BHAYANDER (WEST),THANE 401 101 PAN:AHMPA 2237L ...... APPELLANT VS. THE ITO ,WARD 2(1), R.NO.25,ASHAR I.T PARK, ROAD NO.16-Z, WAGLE INDL. ESTATE, THANE (W) 400 604 .... RESPONDE NT APPELLANT BY : SHRI RAJESH KOTHAR I RESPONDENT BY : MS. M. HEMALATHA DATE OF HEARING : 25/07/2017 DATE OF PRONOUNCEMENT : 31/07/2017 ORDER PER G.S.PANNU,A.M: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PER TAINING TO ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST AN ORDER PASSED BY CIT(A)-1, MUMBAI DATED 27/02/2017, WHICH IN TURN, ARISES OUT OF ORDER P ASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) R.W.S 263 OF THE IN COME TAX ACT, 1961 (IN SHORT THE ACT) DATED 18/03/2015. 2. AT THE TIME OF HEARING, THE LD.REPRESENTATIVE F OR THE ASSESSEE POINTED OUT THAT THE CAPTIONED PROCEEDINGS HAVE BECOME INFR UCTUOUS BECAUSE OF THE ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSESSEE V IDE ITA NO 3598/MUM/2014 DATED 27/11/2015. NOTABLY, THE IMPUGNED ASSESSMENT ORDER HAS BEEN 2 ITA NO.3568/MUM/2017 (AY. 2009-10) PASSED BY THE ASSESSING OFFICER AS A CONSEQUENCE OF THE ORDER OF THE COMMISSIONER OF INCOME TAX(CIT) MADE UNDER SECTION 263 OF THE ACT DATED 25/03/2014. THE TRIBUNAL VIDE ITS ORDER DATED 27/1 1/2015(SURPA) HAS SINCE SET-ASIDE THE ORDER OF THE CIT PASSED UNDER SECTION 263 OF THE ACT AND CONSEQUENTLY THE IMPUGNED ASSESSMENT ORDER IS UNSUS TAINABLE. THE AFORESAID FACTUAL-MATRIX IS NOT IN DISPUTE AND AT THE TIME OF HEARING NO MATERIAL HAS BEEN PRODUCED BY THE PARTIES TO SHOW T HAT THE ORDER OF THE TRIBUNAL DATED 27/11/2015 (SUPRA) HAS BEEN ALTERED BY ANY HIGHER AUTHORITY. AS A CONSEQUENCE, THE IMPUGNED ASSESSMENT ORDER IS QUASHED AS THE SAME IS UNSUSTAINABLE. THUS, THE ORDER OF THE CIT(A) IS AL SO SET-ASIDE AND THE APPEAL OF THE ASSESSEE IS ALLOWED AS ABOVE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 3 1/07/2017 SD/- (G.S. PANNU) ACCOCUNTANT MEMBER MUMBAI, DATED 31/07/2017 VM , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A)- 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI