ACIT, New Delhi V. M/s Flextronics Software System Ltd., Gurgaon

ITA 4364/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8139 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-02-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 13-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: AJAY VOHRA SHRI ROHIT JAIN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMEBR AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER I.T.A NO. 4364/DEL/09 ASSESSMENT YEAR 2003-04 ACIT, CIRCLE 11 (1), ROOM NO. 312, 3 RD FLOOR, C.R. BUILDING, NEW DELHI. VS. M/S. FLEXTRONICS SOFTWARE SYSTEM LTD. (NOW MERGED IN TO ARICENT TECHNOLOGIES HOLDINGS LTD.) PLOT NO. 31, SECTOR 18, ELECTRONIC CITY, GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH GUPTA, DR RESPONDENT BY : SHRI AJAY VOHRA, ADVOCATE, SHRI ROHIT JAIN, AR ORDER PER RAJPAL YADAV, JM: THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDE R OF LD. CIT(A) DATED 4 TH SEPTEMBER, 2009 PASSED FOR ASSTT. YEAR 2003-04. TH E LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET POINTED OUT THAT THE PRESENT APPEAL HAS ARISEN FROM AN ASSTT. ORDER DATED 26.12. 2008, WHICH HAS BEEN PASSED IN PURSUANCE OF AN ORDER PASSED BY LD. COMMISSIONER U/S 263 OF THE INCOME TAX ACT. THE ORDER OF THE LD. COM MISSIONER HAS BEEN QUASHED IN AN APPEAL FILED BY THE ASSESSEE BEFORE T HE TRIBUNAL, BEARING ITA NO. 2070/D/2008. THUS THE APPEAL OF THE REVENUE BECOMES ITA NO. 4364DEL/09 ASSTT. YEAR 2003-04 2 REDUNDANT . LD. DR WAS UNABLE TO CONTROVERT THE CON TENTION OF LD. COUNSEL FOR THE ASSESSEE. 2. WE FIND THAT THE LD. CIT(A) HAS ALSO OBSERVED IN THE IMPUGNED ORDER THAT ASSTT. ORDER NO MORE SURVIVE IN VIEW OF CANCELLATION OF 263 ORDER BY THE ITAT IN ITA NO. 2070/D/08. SINCE THE V ERY GENESIS TO PASS THE ASSTT. ORDER IN PURSUANCE TO 263 ORDER NO MORE SURVIVE. THEIR CANNOT BE ANY FURTHER APPEAL ETC. THE APPEAL OF THE REVENU E IS NOT MAINTAINABLE HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.2.2010. [R.C. SHARMA] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER VEENA DATED: 18.2.2010 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT