CIT 16 (2)(5), MUMBAI V. KISHORE AJITSHI BHATIA, MUMBAI

ITA 3707/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5465 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 28-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL UMAP LD
• Assessee Lawyers: JASH KAPASILD
• Keywords: Revision of order; Set aside
• Section: 143(3); 263

Judgement Text

ITA NO.3707/MUM/2019 SHRI KISHORE AJITSHI BHATIA ASSESSMENT YEAR :2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.3707/MUM/2019 ( / ASSESSMENT YEAR :2012-13) INCOME TAX OFFICER - 1 6 (2) - 5 ROOM NO.440, 4 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020. / VS. SHRI KISHOR E A JI TSHI B HATIA 1072, 73A, A-WING CLOVER REGENCY, RAMJI ASHAR LANE GHATKOPAR (E), MUMBAI-400 077. *+ ./ ./PAN/GIR NO. AABPB-8092-L ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : SHRI JASH KAPASI-LD.AR REVENUE BY : SHRI SUNIL UMAP -LD.CIT-DR / DATE OF HEARING : 06/10/2020 / DATE OF PRONOUNCEMENT : 06/10/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY REVENUE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2012-13 CONTEST THE ORDER OF LD. COMMIS SIONER OF INCOME- TAX (APPEALS)-5, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-5/ITO-16(2)(5)/IT-244/17-18 DATED 08/03/2019 ON FOLLOWING GROUNDS OF APPEAL: - ITA NO.3707/MUM/2019 SHRI KISHORE AJITSHI BHATIA ASSESSMENT YEAR :2012-13 2 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LD. CIT(A) WAS JUSTIFIED IN HOLDING THAT ONCE THE ORDER U/S. 263 O F THE ACT IS QUASHED, THE ORDER U/S. 143(3) R.W.S. 263 PASSED IN PURSUANCE OF THE SAME WOULD NOT SURVIVE AND NEEDS TO BE TREATED AS NULL AND VOID WI THOUT ADJUDICATING THE CASE ON MERITS. 2. THE APPELLANT PRAYS THAT THE ORDER OF CIT(A) ON THE ABOVE GROUND BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED . THE PERUSAL OF ORDER UNDER CHALLENGE WOULD SHOW THA T LD. CIT(A) HAS HELD THE ORDER PASSED BY LD. AO ON 11/12/2017 U/S 1 43(3) R.W.S. 263 OF THE ACT AS NULL AND VOID IN VIEW OF THE FACT THAT O RDER U/S 263 DO NOT SURVIVE. 2. IT IS ADMITTED POSITION BEFORE US THAT THE ASSES SEE WAS SUBJECTED TO REVISIONAL JURISDICTION U/S 263 VIDE ORDER DATED 30 /03/2017. PURSUANT TO THE SAME, AN ASSESSMENT WAS FRAMED U/S 143(3) R.W.S . 263 ON 11/12/2017. THE ASSESSEE WHILE CHALLENGING THE VALI DITY OF REVISIONAL JURISDICTION U/S 263 BEFORE THIS TRIBUNAL, CHALLENG ED THE CONSEQUENTIAL ASSESSMENT BEFORE LD. CIT(A). 3. THE ASSESSEE WAS SUCCESSFUL IN CHALLENGING THE R EVISIONAL JURISDICTION U/S 263 BEFORE THIS TRIBUNAL VIDE ITA NO. 3879/MUM/2017 ORDER DATED 08/02/2019 WHEREIN THE COORDINATE BENCH , VIDE PARA 5.8 OF THE ORDER, HELD THAT LD.CIT ERRED IN INVOKING REVIS IONAL JURISDICTION U/S 263 AND THEREFORE, QUASHED THE ORDER PASSED U/S 263 . 4. FOLLOWING THE TRIBUNAL ORDER, LD. CIT(A) HELD TH AT CONSEQUENTIAL ORDER PASSED U/S 143(3) R.W.S. 263 WOULD BE NULL AN D VOID. AGGRIEVED, THE REVENUE IS IN FURTHER APPEAL BEFORE US. 5. UPON ENUMERATION OF FACTUAL MATRIX, IT IS QUITE EVIDENT THAT REVISIONAL JURISDICTION U/S 263 HAS ALREADY BEEN QU ASHED BY THE TRIBUNAL AND THEREFORE, THE CONSEQUENTIAL ORDER PASSED BY LD .AO WOULD NOT ITA NO.3707/MUM/2019 SHRI KISHORE AJITSHI BHATIA ASSESSMENT YEAR :2012-13 3 SURVIVE. NOTHING IS ON RECORD TO SUGGEST THAT THE A FORESAID ORDER OF THE TRIBUNAL IN QUASHING 263 ORDER HAS EVER BEEN REVERS ED OR OVERRULED BY ANY HIGHER AUTHORITY. THEREFORE, ON THE GIVEN FACTS AND CIRCUMSTANCES, THE IMPUGNED ORDER WOULD NOT REQUIRE ANY INTERFEREN CE ON OUR PART. 6. THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED ON 06 TH OCTOBER, 2020. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 06/10/2020 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. +- / THE APPELLANT 2. ./+- / THE RESPONDENT 3. 6 ( ) / THE CIT(A) 4. 6 / CIT CONCERNED 5. 78.19 , 9 , / DR, ITAT, MUMBAI 6. 8:;< / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.