M/s Nav Bharat Construction, Agra V. CIT-1, Agra

ITA 385/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2472 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-03-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 16-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 385/AGRA/2009 ASSTT. YEAR : 2006-07 M/S. NAV BHARAT CONSTRUCTIONS, VS. C.I.T. I, A GRA. 86, BIBHAV TRADE CENTRE, BYE PASS ROAD, AGRA. (PAN AADFN 4977 E) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI DEEPENDRA MOHAN, C.A. FOR RESPONDENT : SHRI HOMI RANVANSH CIT/DR ORDER PER P.K. BANSAL, A.M. : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF COMMISSIONER OF INCOME- TAX PASSED U/S. 263 OF THE INCOME-TAX ACT, BY WHICH THE CIT HAS SET ASIDE THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER. 2. AT THE TIME OF HEARING, THE LEARNED AR POINTED O UT THAT THE ASSESSING OFFICER HAS PASSED THE ORDER U/S. 143(3) READ WITH SECTION 263 AND IN THE ORDER PASSED U/S. 143(3) IN CONSEQUENCE TO THE ORDER U/S. 263 HE DID NOT MAKE ANY ADDITION. TH EREFORE, THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER U/S. 263 HAS BECOME INFRUCTIOUS. THE LEARNED DR HAS ALSO FAIRLY CONCEDED THE POSITION. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE ASSESSING OFFICER HAS ALREADY PASSED THE ORDER U/S. 143(3) IN PURSUANCE TO THE ORDER PASSED U/S. 263 AND DID NOT MAKE ANY ADDITION. 2 THEREFORE, THE ASSESSEE SHOULD NOT HAVE ANY GRIEVAN CE. AS SUCH, THE APPEAL, IN OUR OPINION, BECOMES INFRUCTUOUS AND IS LIABLE TO DISMISSED AS S UCH.. 4. IN THE RESULT, THE APPEAL IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.11 SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH MARCH, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY