The Dy. Commissioner of Income Tax, Bathinda V. M/s Dabwali Transport Company Ltd, Bathinda

ITA 485/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1924 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-08-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 21-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL ME ENA LD
• Keywords: Set aside
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUN AL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER A ND SH. N.K.CHOUDHRY, JUDICIAL MEMBER [ ITA NOS.484, 485 & 486/ASR/2017 ASSESSMENT YEARS:2008-09, 2009-10 & 2010 -11 DY. CIT BATHINDA VS. M/S. DABWALI TRANSPORT COMPANY LTD., MANSA ROAD BATHINDA [PAN:AAACT 5071B] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. AMAR PA L MEENA (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 30.08.2019 DATE OF PRONOUNCEMENT: 04.09.2019 ORDER PER BENCH: THESE APPEALS HAVE BEEN PREFERRED BY THE REVENUE DEPA RTMENT AGAINST THE CONSOLIDATED ORDER DATED 25/05/2017 PASSED BY THE LD. CIT(A), BATHINDA U/S 250(6) OF THE ACT, 1961 (HEREINA FTER CALLED AS THE ACT), WHEREBY THE LD. CIT(A) WHILE TAKING INTO CONSIDERATION THE ORDER DATED 17.06.2016 PASSED BY THE CO-ORDINATE BENCH IN ASSESSEES OWN CASE (IN ITA NO.256 TO 260/ASR/2016) DISMISSED THE APPEALS OF THE REVENUE DEPARTMENT FILED AGAINST THE ASSESSMENT ORDERS PASSED U/S 143(3)/263 OF THE ACT. 2. THE LD. DR SUBMITTED THAT THE LD. CIT(A) HAS ERRED IN NOT DECIDING THE APPEAL ON MERITS AND IN HOLDING THE APPE AL AGAINST ASSESSMENT ORDERS PASSED IN PURSUANCE TO AN ORDER U/S 263 O F THE ACT ITA N0S.484 TO 486/ASR/ 2017 (A. YS: 2008-09 TO 2010-11) DCIT VS. DABWALI TRANSPORT CO. LTD. BAT HINDA 2 AS INFRUCTUOUS WITHOUT APPRECIATING THAT THE ISSUE PERT AINING TO SECTION 263 IN MAIN APPEAL AGAINST THE ORDER OF THE I TAT WAS SUB- JUDICE BEFORE THE HONBLE HIGH COURT IN ITA NO.190 OF 2017. THE LD. DR FURTHER SUBMITTED THAT THE LD. CIT(A) COULD NOT HA VE DECIDED THE APPEAL DURING THE PENDENCY OF THE APPEAL BEFORE THE JURISDICTIONAL HIGH COURT (ITA NO.190 OF 2017) AGAINST THE ORDER OF TRIBUNAL WHEREIN THE ORDERS U/S 263 HAVE BEEN QUASHED. 3. HAVING HEARD AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. IN THE INSTANT CASE SEPARATE ORDERS DATED 26.02.2016 RELEVA NT TO THE ASST. YEAR 2008-09, 2009-10 & 2010-11 HAVE BEEN PASSED BY THE PR. CIT, BATHINDA U/S 263 OF THE ACT, IN PURSUANCE TO WHICH THE ASSESSMENT ORDERS DATED 15.06.2016 FOR THE RELEVANT ASSESSME NT YEARS HAVE BEEN PASSED BY THE ASSESSING OFFICER U/S 143(3) /263 OF THE ACT. THE ASSESSEE ALSO CHALLENGED THE ORDERS U/S 263 BE FORE THE TRIBUNAL AND TRIBUNAL VIDE ITS CONSOLIDATED ORDER DATE D 17.06.2016 SET ASIDE THE ORDERS PASSED BY THE PR. CIT U/S.263 OF THE ACT . THE SAID ASSESSMENT ORDERS HAVE ALSO BEEN CHALLENGED BEFORE THE LD. CIT(A).THE LD. CIT(A) ALLOWED THE APPEALS OF THE ASSESSE E AGAINST THE ASSESSMENT ORDERS PASSED U/S 143(3)/263 OF THE ACT BY HOLDIN G THAT THE IMPUGNED ASSESSMENT ORDERS FOR THE ASST. YEARS: 2008-09 , 2009- 10 & 2010-11 DO NOT SURVIVE IN VIEW OF THE ORDER PASSE D BY JURISDICTIONAL TRIBUNAL IN ASSESSEES CASE. AT THE TIME OF HEARING, WE NEITHER FIND ANY MATERI AL CONTRARY TO THE DECISION OF THE LD. CIT(A) NOR ANY ADVERSE ORDER A GAINST THE ORDER DATED 17/06/2016 PASSED BY THE CO-ORDINATE BENCH IN IT A NO. 256 TO 260/ASR/2016, HENCE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES, AS ON TODAY THE ORDERS U/S 263 PASSED BY THE PR. CIT ARE NOT IN EXISTENCE AND THEREFORE, THE ORDERS PASSED BY THE ITA N0S.484 TO 486/ASR/ 2017 (A. YS: 2008-09 TO 2010-11) DCIT VS. DABWALI TRANSPORT CO. LTD. BAT HINDA 3 ASSESSING OFFICER U/S 143(3)/263, IN PURSUANCE TO ORDER U/S 263 OF THE ACT CANNOT SURVIVE, THEREFORE IN OUR CONSIDERED VIE W, THE ORDER UNDER CHALLENGE DOES NOT SUFFER FROM ANY PERVERSITY, IM PROPRIETY AND/OR ILLEGALITY, CONSEQUENTLY THE SAME DOES NOT REQUI RE ANY INTERFERENCE OF THIS COURT. HOWEVER, AS PRAYED FOR BY THE LD. DR, WE CLARIFY THA T IN CASE THE HONBLE HIGH COURT REVERSE THE ORDER DATED 17.06.2 016 PASSED BY THE CO-ORDINATE BENCH IN ITA NOS.256 TO 260/ASR/2016 I N ASSESSEES OWN CASE, WHEREBY THE ORDERS U/S 263 OF THE ACT PASSED BY THE PR. CIT WERE QUASHED, THE INSTANT APPEALS FILED AGAINST TH E LD. CIT(A) SHALL AUTOMATICALLY SURVIVE. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 4/09/2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 04/09/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER