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ITA 47/DEL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8132 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADVOCATE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T. A. No.47 & 48/De l/2022 ( नधा रण वष / Assess ment Yea r : 2008-09 & 2010-11) D C I T C e n tr a l C ir c le - 8 , N e w D e l h i बनाम/ V s . M / s. S h a h i E x p o r t s Pv t. L td . F- 8 8 , Ph a s e - 1 , O k h l a I n d u s tr ia l A r e a , D e lh i थायी लेखा सं. /जीआइआर सं. / P A N / G I R N o . A A J C S 1 1 7 5 L (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Pradeep Gautam, Sr. DR. यथ क ओर से / Respondent by : Sh. Deepak Malik, Advocate1 स ु नवाई क तार ख / D a t e o f H e a r i n g 12.09.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t 12.09.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: Both the captioned appeals have been filed at the instance of the assessee against the order of t he Co mmissioner of Inco me Tax Appeals-24, Ne w Delhi dated 19.08.2021 arising fro m respective assessment orders passed under sec tion 143(3) r. w.s. 263 of the Act concerning AY 2008-09 and 2010-11. 2. As per the grounds of appeals, the revenue have challenged the action of the CIT(A) arising fro m th e assess ment order passed u/s. 143 (3) r. w.s 263 of the Act in relation to A. Y. 2008-09 and 2010-11. 3. When the matter was called for hearing, it was pointed out on behalf of the assessee that the coordinate Bench of Tribunal in ITA No.2170/Del/2017 ( A. Y.2008-09) and I TA No.2217/Del/2017 (A. Y.2010-11) combined order da ted 24.03.2021 has quashed the revisional order p assed under section 263 of the Act a nd consequently the basis for passing the assessment order in ter ms of direction given by the PCI T under section 263 of the Act also gets auto maticall y non- est. It was thus submitted that the whole proceedings arising fro m in pursuance of section 263 order ceas es to exist in the light of the order of the coordinate Bench in revisional proceedings carried out under section 263 of the Act. 4. The facts being undisputed, we ar e inclined to agree with the submissions made on behalf of the assessee in the revenue appeal. The revenue has not controverted these basic fact s. The basis for assessment under section 143(3) in pursuance of re visional order is rendered non-est owing to the order of co-ordinate Bench where revisonal order passed, in itself has been declared bad in law. The i mpugned assessment orders passed under section 143 (3) r. w.s . 263 for both the assess ment years thus ceases to exist an d the additions/ disallowances ma de in such orders is thus a nullify in the e yes of law. 5. This being so, both the appeals of the revenue are dis missed as infructuous. Sd/- Sd/- (N.K. CHOUDH RY) (PRADI P K UM AR K EDIA) JUDI CIAL ME MBER ACCO UNTANT M EMBE R Dated: /09/2022 *Neha, Sr. Private Secretary* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order was pronounced in the open court on 12/09/2022