DCIT, CC-1, Chandigarh V. M/s Parabolic Drugs Ltd., Chandigarh

ITA 412/CHANDI/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3947 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITA SINHA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA,ACCOUNTANT MEMBER ITA NO. 412/CHD/2018 ASSESSMENT YEAR : 2011-12 THE DCIT, V M/S PARABOLIC DRUGS LTD., CIRCLE-I, SCO 99-100, SECTOR 17B, CHANDIGARH. CHANDIGARH. PAN : AACCP1419K (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANITA SINHA, CIT-DR RESPONDENT BY : SHRI ASHOK GOYAL, CA DATE OF HEARING : 06.09.2018 DATE OF PRONOUNCEMENT : 04.10. 2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE ASSAILI NG THE CORRECTNESS OF THE ORDER DATED 25.01.2018 OF CIT(A)-3 GURGAON PER TAINING TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, LD. AR MR.ASHOK GOYAL FILED A COPY OF THE ORDER DATED 04.01.2018 IN ITA 1119/CHD/2014 IN TH E CASE OF THE ASSESSEE PERTAINING TO 2011-12 ASSESSMENT YEAR STATED THAT THE AO IN THE PRESEN5T PROCEEDINGS HAS PASSED THE ORDER PURSUANT TO T HE 263 ORDER OF THE PR. CIT WHICH HAS BEEN QUASHED BY THE ITAT. THE ORDER OF THE CIT(A) UNDER CHALLENGE BY THE REVENUE IS PASSED WHERE TH E REVENUE WOULD RELY ON THE ORDER PASSED BY THE AO WHICH DOES N OT STAND IN THE EYES OF LAW. ACCORDINGLY, THE DEPARTMENTAL APPEAL MAY BE DISMISSED. 3. THE LD. CIT-DR MS. ANITA SINHA SOUGHT TIME TO GO THROU GH THE ORDER, A PASS OVER, ACCORDINGLY WAS GIVEN. IN THE NEX T ROUND, IT WAS HER SUBMISSION THAT THE GROUNDS ADDRESSED BY THE AO IN THE PRESENT PROCEEDINGS ARE DIFFERENT FROM THE ISSUES CONSIDERED BY T HE CIT, CENTRAL GURGAON AND IT APPEARS THAT THE DEPARTMENTAL APPEAL MA Y NEED TO BE ARGUED. THE SAID SUBMISSION OF THE LD. CIT-DR WAS OPPOSED BY THE LD. AR WHO RELYING UPON THE APPLICATION FILED SUBMITTED THAT ON CE 263 ORDER ITA 412/CHD/2018 A.Y.2011-12 PAGE 2 OF 2 HAS BEEN QUASHED, THE OCCASION TO CONSIDER THE CORRECT NESS OF THE ORDER PASSED IN PURSUANCE TO THE DIRECTIONS DOES NOT ARISE. T HE LD. CIT-DR IN THE FACE OF THE CATEGORIC ORDER AND THE ORDER OF THE IT AT WHICH STANDS ON RECORD, COULD NOT MAKE ANY FURTHER ARGUMENT TO JUSTIFY THE DEPARTMENTAL PRAYER. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ADMITTEDLY IN THE FACTS OF THE PRESENT CASE TH E AO ASSUMED JURISDICTION IN VIEW OF THE ORDER U/S 263 DATED 09.10.2014 PASSED BY CIT, CENTRAL, GURGAON PERTAINING TO THE VERY SAME ASSESS MENT YEAR . WE HAVE SEEN THAT THE SAID ORDER OF THE CIT, CENTRAL, GU RGAON U/S 263 DATED 04.01.2018 HAS BEEN QUASHED BY THE ITAT. IT IS S EEN THAT THE ORDER DATED 30.03.2016 ADMITTEDLY WAS PASSED BY AO U/S 153A(1)(B) READ WITH SECTION 143(3) READ WITH SECTION 263 OF THE ACT WHICH ORDER WAS CHALLENGED BY THE ASSESSEE IN THE PRESENT PROCEEDIN GS BEFORE THE CIT(A). IN THE CIRCUMSTANCES, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. THE SAME IS ACCORDINGLY, DISMISSED ON THIS GR OUND. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.10. 2018. SD/- SD/- (ANNAPURNA GUPTA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.