Assistant Commissioner of Income-tax, V. Maharashtra Cricket Association, Pune

ITA 453/PUN/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 7116 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KARNA
• Section: 143(3); 263; 63

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM / ITA NO.453/PUN/2015 / ASSESSMENT YEAR : 2009-10 ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTION) CIRCLE, PUNE. . / APPELLANT V/S MAHARASHTRA CRICKET ASSOCIATION, 5 TH FLOOR, AMAR AVINASH CORPORATE CITY, 10, BUND GARDEN ROAD, PUNE 411001. PAN AAATM2192D. . / RESPONDENT / APPELLANT BY : SHRI RAHUL KARNA. / RESPONDENT BY : SHRI C.H. NANIWADEKAR. / ORDER PER ANIL CHATURVEDI, AM : THIS APPEAL FILED BY THE REVENUE IS EMANATING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (A) I, PUNE DT.31.1 0.2014 FOR THE ASSESSMENT YEAR 2009-10. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON R ECORD ARE AS UNDER :- 2.1 ASSESSEE IS A SOCIETY WHO FILED ITS RETURN OF INCOME FOR A.Y. 2009-10 ON 30.09.2009 DECLARING TOTAL INCOME AT RS. NIL. T HE RETURN THAT WAS ORIGINALLY FILED WAS PROCESSED U/S 143(1) O N 18.09.2010 AND THEREAFTER THE ASSESSMENT WAS COMPLETED U/S / DATE OF HEARING : 08.02.2017 / DATE OF PRONOUNCEMENT: 16.02.2017 2 ITA NO.453/PUN/2015 AY.NO.2009-10 143(3) ON 30.12.2011. THEREAFTER LD. CIT VIDE ORDER DT.30.07 .2012 PASSED U/S 263 OF THE ACT SET ASIDE THE ORDER PASSED BY AO U/S 143(3) DT.30.12.2011 AND DIRECTED THE AO TO PASS A FRESH ASSESSMENT ORDER AFTER CONSIDERING THE DIRECTIONS CONTAIN ED THEREIN. PURSUANT TO THE DIRECTIONS OF LD. CIT ASSESSME NT WAS FRAMED U/S 143(3) R.W.S. 263 VIDE ORDER DT.27.02.2014 AND T HE TOTAL INCOME WAS DETERMINED AT RS.24,00,75,080/-. AGGRIE VED BY THE ORDER OF AO THAT WAS PASSED U/S 143(3) R.W.S 263 OF THE ACT, ASSESSEE CARRIED THE MATTER BEFORE LD. CIT(A) WHO VIDE O RDER DT.31.10.2014 (IN APPEAL NO.PN/CIT(A)-I/ITO WD 11(1)/PN/480/ 2013-14) OBSERVED THAT SINCE THE ORDER PASSED BY LD. CIT U/S 263 OF THE ACT HAS BEEN SET ASIDE BY ITAT, PUNE, THE IMPUG NED ASSESSMENT ORDER PASSED CONSEQUENT TO THE ORDER PAS SED U/S 263 DOES NOT SURVIVE. AGGRIEVED BY THE ORDER OF LD. CIT(A), R EVENUE IS NOW IN APPEAL BEFORE US, AND HAS RAISED THE FOLLOWING GROUNDS. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE LD. CIT(A) IS JUSTIFIED IN HOLDING THAT, ORDER U/S 143(3) R.W.S. 263 OF THE ACT HAS BECOME INFRUCTUOUS, WITHO UT GOING INTO THE MERIT OF THE ASSESSMENT, EVEN WHEN VALIDIT Y OF THE ORDERS MADE U/S 12AA(3) AND U/S 263 HAVE NOT REACHE D THEIR FINALITY. 3. BEFORE US AT THE OUTSET, LD.A.R. SUBMITTED THE ORDER PASSED BY LD. CIT U/S 263 WAS CHALLENGED BY ASSESSEE AND THE MATTER WAS CARRIED BY ASSESSEE BEFORE TRIBUNAL. THE TRIBUNAL VIDE ORD ER DT.28.08.2014 IN ITA NO.1855 & 1856/PN/2012 HAS SET ASID E THE ORDER PASSED BY LD. CIT U/S 263 OF THE ACT. HE THERE FORE SUBMITTED THAT SINCE THE IMPUGNED ORDER PASSED U/S 143 (3) R.W.S. 263 IS CONSEQUENT TO THE ORDER OF LD. CIT PASSED U/S 2 63 AND THAT SINCE THE ORDER OF CIT PASSED U/S 263 OF THE ACT ITSELF HAS BEEN SET ASIDE, THE IMPUGNED CONSEQUENTIAL ORDER PASSED BY AO DOE S NOT 3 ITA NO.453/PUN/2015 AY.NO.2009-10 SURVIVE AND THEREFORE NO INTERFERENCE TO THE ORDER OF L D. CIT IS CALLED FOR. LD. D.R. ON THE OTHER HAND DID NOT CONTROVERT THE SUBMISSIONS OF LD.A.R. BUT HOWEVER SUPPORTED THE ORDER OF AO AND SUBMITTED THAT AGAINST THE ORDER PASSED BY TRIBUNAL, RE VENUE HAS PREFERRED APPEAL AND THE MATTER IS NOT YET FINALIZED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE IMPUGNED ORDER HAS BEEN PASSED U/S 143(3) R.W.S. 263 ON 27.02.2014 CONSEQUENT TO THE ORDER OF LD.CIT PASSED U/S 263 OF THE ACT. THE ORDER P ASSED BY LD.CIT U/S 263 HAS BEEN QUASHED BY THE CO-ORDINATE BE NCH OF THE TRIBUNAL BY ORDER DT.28.08.2014 IN ITA NO.1855 & 1856/PN/ 2012. SINCE THE ORDER PASSED U/S 263 ITSELF HAS BEEN QUASHED , THE IMPUGNED CONSEQUENTIAL ORDER PASSED BY AO U/S 143(3) R.W .S. 263 OF THE ACT DOES NOT SURVIVE. THEREFORE LD. CIT HAS RIGHT LY DECIDED THE ISSUE IN FAVOUR OF ASSESSEE. BEFORE US, REVENUE HAS N OT PLACED ANY MATERIAL ON RECORD TO DEMONSTRATE THAT THE AFORESA ID ORDER OF TRIBUNAL WHEREBY THE ORDER OF LD. CIT PASSED U/S 263 W AS QUASHED, HAS BEEN SET ASIDE BY HIGHER JUDICIAL FORUM. WE THEREFORE FIND NO REASON TO INTERFERE WITH THE ORDER OF L D. CIT AND THUS THE GROUND OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED ON THE 16 TH DAY OF FEBRUARY, 2017. SD/- SD/- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER ! / ACCOUNTANT MEMBER PUNE; ! DATED : 16 TH FEBRUARY, 2017. YAMINI 4 ITA NO.453/PUN/2015 AY.NO.2009-10 '#$%&'&$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3 . 4. 5. 6. 7. CIT(EXEMPTIONS), PUNE. CIT-I, PUNE. CIT(A)- 10, PUNE. #$% &&'(, * '(, / DR, ITAT, B PUNE; %+, - / GUARD FILE. / BY ORDER, // TRUE COPY // // TRUE COPY // . /012 / ASSISTANT REGISTRAR, * '( , / ITAT, PUNE.