Shri Shantilal Amrutlal Mehta, Ahmedabad V. The Income Tax Officer, Ward-7(4), Ahmedabad

ITA 444/AHD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0664 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIMAL SINGH PARMAR
• Section: 143(3); 263; 63; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.444/AHD/2015 / ASSTT. YEAR: 2007-08 SHRI SHANTILAL AMRUTLAL MEHTA 37-G, HARI PARK SOCIETY B/H. PAVAN PARK SOCIETY MIRAMBICA ROAD NARANPURA, AHMEDABAD. PAN : AIGPM 3480 Q VS ITO, WARD-7(4) AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI PARIMAL SINGH PARMAR, AR REVENUE BY : SHRI SUMIT KUMAR VERMA, DR / DATE OF HEARING : 30/08/2016 / DATE OF PRONOUNCEMENT: 01 /09/2016 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)-XV, AHMEDABAD DATED 10.12.2014 PASSED FOR THE ASSTT.YEAR 2007- 08. 2. THE LD.COUNSEL FOR THE ASSESSEE, AT THE VERY OUT SET SUBMITTED THAT THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) ON 29.12.2009. THIS ORDER WAS SET ASIDE BY THE CIT-III, AHMEDABAD VIDE ORDER DATED 20.1.2012 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. IN PURSUANCE OF ORDER UNDER SECTION 263, THE LD.AO HAS PASSED A FRESH ASSESSMEN T ORDER ON 28.2.2013 UNDER SECTION 143(3) R.W.S SECTION 263 OF THE ACT. APPEAL AGAINST THIS ORDER HAS BEEN DISMISSED BY THE IMPUGNED ORDER. THE ASSE SSEE HAD CHALLENGED THE ORDER OF THE LD.COMMISSIONER PASSED UNDER SECTION 2 63 IN APPEAL BEARING NO.507/AHD/2012. THE APPEAL OF THE ASSESSEE WAS AL LOWED BY THE TRIBUNAL ITA NO.444/AHD/2015 2 VIDE ORDER DATED 4.5.2016. ORDER PASSED BY THE LD. COMMISSIONER HAS BEEN QUASHED. THUS, THE VERY JURISDICTION OF THE AO TO PASS ASSESSMENT ORDER HAS BEEN EXTINGUISHED. THEREFORE, THE APPEAL OF THE AS SESSEE DESERVES TO BE ALLOWED. THE ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S 263 ON 28.2.2013 DESERVES TO BE SET ASIDE BEING PASSED WITHOUT ANY J URISDICTION. 3. I HAVE PERUSED THE ORDER OF THE TRIBUNAL DATED 4 .5.2016. I AM SATISFIED THAT AFTER QUASHING OF THE ORDER PASSED UNDER SECTI ON 263, NO FRESH ASSESSMENT ORDER COULD BE PASSED. THEREFORE, I ALLOW THE APPE AL OF THE ASSESSEE AND SET ASIDE BOTH THE ORDER OF THE LD.REVENUE AUTHORITIES I.E. THE ASSESSMENT ORDER DATED 28.2.2013 AND LD.CIT(A)S ORDER DATED 10.12.2 014. ORIGINAL ASSESSMENT ORDER WOULD AUTOMATICALLY REVIVE. IN VI EW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 1 ST SEPTEMBER, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 01/09/2016