ASHOK K. BHAVNANI, MUMBAI V. DCIT 12(2), MUMBAI

ITA 4053/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7563 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 16-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARTHA SARATHI NAIK
• Assessee Lawyers: ANAND JAI SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI. D.K. AGARWAL (JM) AND SHRI. N.K. BILLA IYA (AM) ITA NO.4053/MUM/2011 ASSESSMENT YEAR: 2004-05 ASHOK K. BHAVNANI, FLAT NO. 35/36, SHANGRILA, OPP. COLABA POST OFFICE, COLABA, MUMBAI 400 005. PAN: AABPB8811H VS. DCIT 12(2), ROOM NO. 114, AAYAKAR BHAVAN, MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANAND JAI SINGH RESPONDENT BY : SHRI PARTHASARATHI NAIK DATE OF HEARING: 15.3.2012 DATE OF PRONOUNCEMENT: 21-3-2012 O R D E R PER N.K. BILLAIYA, A.M: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD.CIT (A)- 23, DATED 17.3.2011 ASSESSMENT YEAR 2004-05. 2. AT THE VERY OUTSET THE LEARNED AR SUBMITTED THAT THE PRESENT APPEAL IS PREFERRED AGAINST THE ASSESSMENT ORDER DATED 11.12. 2009 PASSED U/S 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961. SINCE THE ASSESSE E HAS IN SEPARATE APPEAL QUESTIONED THE LEGALITY OF THE ORDER BY THE LD. CIT U/S 263 OF THE ACT BEFORE THE ITAT AND AS THE ITAT G BENCH, MUMBAI WAS PLEASED TO ALLOW ASSESSEES APPEAL AND ACCORDINGLY QUASHED THE ORDER U/S 263 PASSED BY THE LD. CIT (A), THEREFORE, THE ASSESSMENT ORDER AUTOMATICALLY BECOMES INVALID AND SO ALSO THE APPELLATE ORDER OF THE LD. CIT (A). 2 ITA NO.4053/MUM/2011 3. WE HAVE GONE THROUGH THE ORDER OF THE ITAT G B ENCH, MUMBAI IN ITA NO. 2823/M/2009 FOR ASSESSMENT YEAR 2004-05 AND FIND TH AT THE ITAT HAS QUASHED THE ORDER OF THE LD. CIT PASSED U/S 263 OF THE ACT WHIC H MAKES THE SUBSEQUENT ASSESSMENT AND APPELLATE PROCEEDINGS NULL AND VOID. 4. WE ACCORDINGLY ALLOW THE APPEAL OF THE ASSESSEE AND VACATE THE ORDER OF THE LD. CIT (A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF MARCH, 2012. SD/- SD/- (D.K. AGARWAL) (N.K. BILLA IYA) JUDICIAL MEMBER ACCOUNTANT MEMB ER DATE : 21-3-2012 AT :MUMBAI OKK COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A), MUMBAI CONCERNED 4. THE CIT, MUMBAI CITY CONCERNED 5. THE DR A BENCH, ITAT, MUMBAI // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI