The Income Tax Officer, Ward-3, Navsari V. Murtuja Husainbhai Hirani, Navsari

ITA 409/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1587 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.409/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2012-13) (VIRTUAL COURT HEARING) THE INCOME TAX OFFICER, WARD-3, NAVSARI. V S. MURTUJA HUSAINBHAI HIRANI, J.B.HOUSES, PATWA SHERI, MOTA BAZAAR, NAVSARI. ./ ./ PAN/GIR NO.: ACIPH 3680 D (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI BANDISH SOPARKAR - AR RESPONDENT BY : SHRI RITESH MISHRA CIT(DR) / DATE OF HEARING : 24/06/2021 /DATE OF PRONOUNCEMENT : 29/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE REVENUE PERTAINING TO A.Y.2012-13 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS), VALSAD DATED 30.03.2018 WHICH IN TURN ARISES OUT OF ASSESSMENT ORDER PASSED BY THE LD.ASSESSING OFFICER UNDER SECTION 143(3) R.W.S. 263 OF THE I.T.ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT] DATED 27.12.2017. 2. LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE SUBMITS THAT SINCE THE TRIBUNAL HAS QUASHED THE ORDER PASSED BY THE LD.PR.CIT UNDER SECTION 263 OF THE ACT, THEREFORE, ORIGINAL ASSESSMENT FRAMED UNDER SECTION 143(3) OF THE INCOME TAX ACT DATED 16.01.2015 BECOMES INFRUCTUOUS AND HENCE APPEAL FILED BY THE DEPARTMENT MAY BE DISMISSED. THE LD.DEPARTMENTAL REPRESENTATIVE FURTHER SUBMITS BEFORE US THAT THIS APPEAL HAS BEEN FILED BY THE DEPARTMENT ONLY TO KEEP THE ISSUE ALIVE, AS THE DEPARTMENT WAS PROPOSING TO FILE THE FURTHER APPEAL BEFORE THE HON'BLE GUJARAT HIGH COURT. SINCE THE DEPARTMENT HAS NOT FILED THE FURTHER APPEAL BEFORE THE HON'BLE GUJARAT HIGH COURT, THEREFORE, THIS APPEAL OF THE REVENUE SHOULD BE DISMISSED. PAGE | 2 ITA NO.409/SRT/2018 FOR A.Y. 2012-13 SHRI MURTUJA HUSAINBHAI HIRANI 3. ON THE OTHER HAND, THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ORDER PASSED BY THE LD.PR.CIT UNDER SECTION 263 OF THE ACT HAS BEEN QUASHED, BY THE TRIBUNAL, THEREFORE, FURTHER CONSEQUENTIAL PROCEEDINGS WOULD ALSO BE QUASHED AUTOMATICALLY, HENCE, THE APPEAL FILED BY THE REVENUE SHOULD BE DISMISSED. 4. WE HAVE HEARD BOTH THE PARTIES, WE NOTE THAT LD.PR.CIT OBSERVED SOME ERRORS/MISTAKES IN THE ORIGINAL ORDER FRAMED BY THE LD.ASSESSING OFFICER UNDER SECTION 143(3) OF THE ACT DATED 16.01.2015, THEREFORE, ORDER UNDER SECTION 263OF THE INCOME TAX ACT WAS PASSED BY THE LD.PR.CIT ON 26.03.2017SETTING ASIDE THE ORIGINAL ASSESSMENT ORDER UNDER SECTION 143(3) OF THE ACT. THEREFORE, THE LD.ASSESSING OFFICER FRAMED THE ORDER UNDER SECTION 143(3) R.W.S 263 OF THE ACT DATED 27.12.2017. THEN ASSESSEE AGAIN FILED THE APPEAL BEFORE THE LD.CIT(A) AGAINST THE ORDER UNDER SECTION 143(3) R.W.S 263 OF THE ACT. HOWEVER, MEANWHILE THE ITAT HAS QUASHED THE ORDER OF LD.PR.CIT PASSED BY HIM UNDER SECTION 263 OF THE ACT. THEREFORE, CONSEQUENTIAL PROCEEDINGS BECOME INVALID, AND HENCE, THE APPEAL FILED BY THE REVENUE IS LIABLE TO DISMISS. WE NOTE THAT THIS TRIBUNAL HAS QUASHED THE ORDER OF LD.PR.CIT PASSED BY HIM UNDER SECTION 263 OF THE ACT VIDE ITA NO.1194/AHD/2017/SRT DATE 21.03.2018, THEREFORE, APPEAL OF THE REVENUE AGAINST THE IMPUGNED ORDER OF LD.CIT(A), IN THE INSTANT CASE DOES NOT SURVIVE, HENCE, WE DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 29/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 29/06/2021 / SGR PAGE | 3 ITA NO.409/SRT/2018 FOR A.Y. 2012-13 SHRI MURTUJA HUSAINBHAI HIRANI COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT