DCIT, CC- 2, Faridabad V. P.D. Memorial Religious & Educational Association, SARAI AURANGABAD

ITA 3852/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5111 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 14-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.3852/DEL/2017 ASSESSMENT YEAR 2005-06 DCIT, CENTRAL CIRCLE-2, FARIDABAD. V. P.D. MEMORIAL RELIGIOUS & EDUCATIONAL ASSOCIATION, SARAI AURANGABAD, BAHADURGARH, HARYANA. TAN/PAN: AAATP3857G (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. SUSHMA SINGH, CIT-DR RESPONDENT BY: NONE DATE OF HEARING: 11 02 2020 DATE OF PRONOUNCEMENT: 17 02 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 10.03.2017, PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-III, GURGAON F OR THE QUANTUM OF ASSESSMENT PASSED U/S. 143(3) R.W.S. 263 FOR THE ASSESSMENT YEAR 2005-06. IN THE GROUNDS OF APPEAL, THE REVENUE HAS RAISED FOLLOWING GROUNDS:- I. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) HAS ERRED IN LAW BY HOLDING THAT AS THE ORDE R U/S 263 PASSED BY CIT(CENTRAL) GURGAON VIDE ORDER 26.03.201 3 HAS BEEN CANCELLED AND APPEAL OF THE APPELLANT HAS BEEN ALLO WED BY THE HONBLE ITAT, DELHI BENCH IN IT NO. 3054/DEL/2013 D ATED I.T.A. NO.3852/DEL/2017 2 07.04.2016 FOR THE YEAR UNDER CONSIDERATION THE ASS ESSMENT ORDER IN CONSEQUENCE OF THE CITS ORDER U/S 263 DOE S NOT SURVIVE IGNORING THE FACT THAT THE DEPARTMENT HAD FILED APP EAL AGAINST THE ORDER IN ITA NO. 3054/DEL/2013 ON 17.10.2016, W HICH IS SUBJUDICE. II. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) HAS ERRED IN NOT DECIDING THE ISSUES ON MERI TS. 2. AT THE OUTSET, LD. COUNSEL INFORMED THAT THE PRE SENT ASSESSMENT PROCEEDINGS ARE IN PURSUANCE OF ORDER PA SSED U/S.263 BY LD. CIT (CENTRAL), GURGAON VIDE ORDER DA TED 26.03.2013. LATER ON, ITAT IN ITA NO.3054/DEL/2013 VIDE ORDER DATED 07.04.2016 HAS QUASHED THE ORDER PASSED U/S.263 AND THEREFORE, THE IMPUGNED ASSESSMENT ORDE R IS NOT SURVIVED. EVEN THE LD. CIT (A) HAS NOTED THIS FACT. 3. ON THE OTHER HAND, LD. DR SUBMITTED THAT THE APP EAL HAS BEEN FILED TO KEEP THE ISSUE ALIVE AS THE REVENUE H AS PREFERRED AN APPEAL BEFORE THE HIGH COURT. 4. SINCE, THE PRESENT APPEAL HAS BEEN PASSED AGA INST THE ASSESSMENT ORDER, PASSED U/S.143(3)/263 DATED 31.03 .2014 IN PURSUANCE OF ORDER PASSED BY LD. CIT U/S.263 VID E ORDER DATED 26.03.2013 AND NOW THAT THE ORDER PASSED U/S. 263 ITSELF HAS BEEN QUASHED, THEREFORE, THE IMPUGNED AS SESSMENT ORDER DOES NOT SURVIVE AND IS TREATED AS INFRUCTUOU S. LD. CIT (A) TOO HAS NOTED THIS FACT AND HAS HELD THAT THE A SSESSMENT ORDER IN CONSEQUENCE OF LD. CIT ORDER U/S.263 DOES NOT SURVIVE. I.T.A. NO.3852/DEL/2017 3 5. IN VIEW OF THE ABOVE, THE PRESENT APPEAL OF THE REVENUE IS DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEBRUARY, 2020. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH FEBRUARY, 2020 PKK: