DCIT, BHILWARA V. M/s. Pradeep Bandhu, BHILWARA

ITA 498/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5298 (ITAT-JODHPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 498 / JODH /201 5 (ASST. YEAR : 200 9 - 1 0 ) DC IT, CIRCLE , BHILWARA . VS. M/S. PRADEEP BANDHU, AJMER ROAD, BHILWARA (RAJ.) PAN NO. AACFP 6269 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : S HRI S.L. MOURYA - DR DATE OF HEARING : 1 1 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 1 1 / 03 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , AJMER , DATED 2 4 /0 8 /201 5 . 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - THE LD. CIT(A) , AJMER IN THE PRESENT FACTS AND CIRCUMSTANCES OF THE CASE HAS ERRED IN: - 1. CANCELLING THE ORDER DATED 28/03/2013 PASSED BY THE AO UNDER SEC. 143(3) R.W.S. 263 OF THE IT ACT, 1961 ONLY ON THE BASIS OF THE DECISION OF THE HON'BLE ITAT IN IT A NO. 235/JODH/2012 DATED 13/12/2012 (WHEREIN THE ORDER PASSED UNDER SEC. 263 OF THE IT ACT, 1961 WAS SET ASIDE BY THE ITAT) WITHOUT GOING INTO THE MERITS OF THE CASE AND ALSO WITHOUT CONSIDERING THE FACT THAT THE ORDER OF THE HON'BLE ITAT IS NOT ACCEPTED BY THE DEPARTMENT AND APPEAL OF THE 2 ITA NO. 498/JODH/2015 REVENUE IS STILL PENDING BEFORE THE HON'BLE HIGH COURT ON THE SIMILAR ISSUE. 2. THE APPELLANT CRAVES TO ADD, AMEND, ALTER, DELETE OR MODIFY THE ABOVE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. 3 . BRIEF FACTS OF THE CASE ARE THAT THE ORIGINAL ASSESSMENT FOR THE ASSESSMENT YEAR 2009 - 10 WAS MADE UNDER SEC. 143(3) OF THE ACT ON 07/01/2011. THEREAFTER, THE COMMISSIONER OF INCOME TAX , AJMER PASSED THE ORDER UNDER SEC. 263 OF THE ACT ON 28/03/2012 SETTING ASIDE THE ASSESSMENT ORDER DATED 07/01/2011 , PASSED BY THE ASSESSING OFFICER UNDER SEC. 143(3) OF THE ACT WITH A DI RECTION TO FRAME DE NOVO ASSESSMENT. 4 . THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL AND THE TRIBUNAL AT JODHPUR VIDE ITS ORDER DATED 13/12/2012 PASSED IN ITA NO. 235/JODH/2012 SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX PASSED UNDER SEC. 263 OF THE ACT 5. IN THE MEANWHILE , ASSESSING OFFICER PASSED THE ORDER UNDER SEC. 143(3) READ WITH SEC. 263 OF THE ACT ON 28/03/2013 IN PURSUANCE TO THE ORDER OF THE COMMISSIONER OF INCOME TAX PASSED UNDER SEC. 263 OF THE ACT. 6 . THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) WHO CANCELLED THE ORDER PASSED BY THE ASSESSING OFFICER ON 28/02/2013 UNDER SEC. 143(3) READ WITH SEC. 263 OF THE ACT ON 26/03/2013 ON THE GROUND THAT THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX ON 28/03/2012 UNDER SEC. 263 WAS SET ASIDE BY THE TRIBUNAL VIDE ITS ORDER DATED 13/12/2012 IN ITA NO. 235/JODH/2012. 7. B EING AGGRIEVED BY THIS ORDER , REVENUE IS IN APPEAL BEFORE US. WE FIND THAT AS THE TRIBUNAL VIDE ORDER DATED 13/12/2012 HAS SET ASIDE 3 ITA NO. 498/JODH/2015 THE ORDER OF THE COMMISSIONER OF INCOME TAX PASSED UNDER SEC. 263 OF THE ACT DATED 28/03/2012 , T HEREFORE, ALL SUBSEQUENT PROCEEDINGS PURSUANT TO THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 28/03/2012 HAS BECOME INVALID AND INFRUCTUOUS . HENCE, WE FIND NO MERIT IN THIS APPEAL OF THE REVENUE , ACCORDINGLY THE SAME IS DISMISSED. 8. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON FRIDAY , THE 1 1 TH DAY OF MARCH , 201 6 AT JODHPUR . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 1 1 TH MARCH , 201 6 . VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER .