DCIT CIRCLE-7(2)(1), Mumbai V. M/S MAUJ MOBILE PVT LTD. (FORMERLY KNOWN AS PEOPLE INFOCOM PVT), Mumbai

ITA 4506/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4097 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 03-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAYKUMAR SRIVASTVA
• Keywords: Set aside
• Section: 263; 2

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI AMARJIT SINGH (JM) I.T.A. NO. 4506/MUM/2019 (ASSESSMENT YEAR 2007-08) DCIT, CIRCLE-7(2)(1) ROOM NO. 126A 1 ST FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. VS. M/S. MAUJ MOBILE PVT. LTD. (FORMERLY KNOW AS PEOPLE INFOCOM PVT. LTD.) 205, SHIV E-NUMH, DR. ANNIE BESANT ROAD WORLI, MUMBAI-400 018. PAN : AADCP5658H (APPELLANT) (RESPONDENT) ASSESSEE BY NONE DEPARTMENT BY SHRI AJAYKUMAR SRIVASTVA DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 24.05.2021 O R D E R PER SHAMIM YAHYA (AM) :- THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER OF LEARNED CIT(A) DATED 30.4.2015 PERTAINS TO A.Y. 2007-08. THE GROUNDS OF APPEAL READ AS UNDER :- 1. 'WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) WAS RIGHT IN ALLOWING THE APPEAL OF THE ASSESS EE HOLDING THAT AS THE BASIS OF ORDER (I.E. ORDER U/S 263) ITSELF WAS SQUA SHED, THE ORDER OF AO BECOMES NON EST WITHOUT DISCUSSING THE CASE ON ITS ME RITS.' 2. 'WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) WAS RIGHT IN ALLOWING THE APPEAL OF THE ASSESS EE WHEN, HE SHOULD HAVE KEPT THE APPEAL IN ABEYANCE PENDING THE DECISION AGAI NST THE ORDER U/S 263 FOR WHICH APPEAL IS ADMITTED IN THE HIGH COURT?' 3. 'THE APPELLANT CRAVES LEAVE TO AMEND OR ALTER AN Y GROUND OR ADD A NEW GROUND WHICH MAY BE NECESSARY'. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING O FFICER ORDER PASSED IN THIS CASE PURSUANT TO SECTION 263 ORDER BY LEARNED CIT, WAS SET ASIDE AS NON-EST BY THE LEARNED CIT(A) AFTER NOTING THAT THE SAID ORDER UNDER SECTION 263 BY 2 LEARNED CIT HAS BEEN QUASHED BY THE ITAT. LEARNED C IT(A) HAS HELD AS UNDER :- THE ORDER UNDER REFERENCE WAS PASSED AS A CONSEQUE NCE TO ORDER U/S.263 PASSED BY CIT-7, MUMBAI ON 10.02.2012. THE ORDER U /S.263 WAS SUBSEQUENTLY SQUASHED BY THE HON'BLE ITAT C-BENCH, M UMBAI VIDE ORDER DATED 19.05.2016. AS THE BASIS OF ORDER (I.E. ORDER U/S.263) ITSELF WAS SQUASHED, THE ORDER OF AO BECOMES NON EST. 4. AGAINST THE ABOVE THE REVENUE IS IN APPEAL BEFOR E US. 5. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIV E. NONE APPEARED ON BEHALF OF THE ASSESSEE. LEARNED CIT-DR REPEATED THE GROUNDS OF APPEAL AND SUBMITTED THAT A DIRECTION SHOULD BE GIVEN THAT IF REVENUES APPEAL BEFORE HON'BLE HIGH COURT AGAINST THE ABOVE SAID ITAT ORDE R SUCCEEDS THE REVENUES APPEAL IN THE PRESENT CASE WILL BE REVIVED. 6. UPON CAREFUL CONSIDERATION, WE DO NOT FIND ANY I NFIRMITY IN THE ORDER OF LEARNED CIT(A). IT IS NOT THE CASE OF THE REVENUE T HAT HON'BLE HIGH COURT HAS REVERSED THE ABOVE SAID ORDER OF ITAT. HENCE REQUES T OF LEARNED DEPARTMENTAL REPRESENTATIVE IS PREMATURE AND IN REALM OF CONJECT URE AND HENCE THE SAME IS REJECTED. SINCE THE ITAT HAS QUASHED THE ORDER OF L EARNED CIT PASSED UNDER SECTION 263 THE CONSEQUENTIAL ORDER PASSED BY THE A SSESSING OFFICER WILL NOT SURVIVE. 7. IN THE RESULT, APPEAL BY THE REVENUE IS DISMISSE D. PRONOUNCED IN THE OPEN COURT ON 24.5.2021. SD/- SD/- (AMARJIT SINGH) (SHAMIM YA HYA) JUDICIAL MEMBER ACCOUNTAN T MEMBER MUMBAI; DATED : 24/05/2021 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 3 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI