ACIT, New Delhi V. Association of State Road Transport Undertakings, New Delhi

ITA 5254/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5787 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR MAHAR
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.5254/DEL/2016 ASSESSMENT YEAR: 2009-10 ASST.CIT, CIRCLE-1(1), NEW DELHI. V. ASSOCIATION OF STATE ROAD TRANSPORT UNDERTAKINGS, PLOT NO.4A, PSP BLOCK, POCKET-14, SECTOR-8, DWARKA, NEW DELHI. TAN/PAN: AAAAA0233A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI MANOJ KUMAR MAHAR, SR.D.R. RESPONDENT BY: SHRI TARANDEEP SINGH, ADV. DATE OF HEARING: 07 08 2019 DATE OF PRONOUNCEMENT: 09 08 2019 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 20.07.2016, PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XL, NEW DELHI U/S.263/143(3) FOR THE ASSESSMENT YEAR 2009-10. IN THE GROUNDS OF APPEAL, THE ASSESSE HAS RAISED THE FOLLO WING GROUND:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS IGNORED THAT THE ACTIVITY OF THE ASSESSE DOES NOT FALL UNDER RELIEF OF THE POOR, EDUCATION, MEDICAL RELIEF, PRES ERVATION OF ENVIRONMENT (INCLUDING WATERSHEDS, FORESTS AND WILDLIFE) AND PR ESERVATION OF I.T.A. NO.5254/DEL/2016 2 MONUMENTS OR PLACES OR OBJECTS OF ARTISTIC OR HISTO RIC INTEREST AND THAT THE ASSESSE HAD RECEIPTS UNDER THE HEADS REVENUE FROM TEST LABORATORY AND CONSULTANCY RECEIPTS WHICH WERE COMMERCIAL IN NATURE AND THEIR AGGREGATE VALUE EXCEEDED RS.10 LAKH. 2. AT THE OUTSET, LD. COUNSEL SUBMITTED THAT IN THE PROCEEDINGS U/S.263, ITAT HAS QUASHED THE ORDER PAS SED BY THE LD. CIT, THEREFORE, THE CONSEQUENTIAL ORDER PAS SED BY THE ASSESSING OFFICER HAS BECOME INFRUCTUOUS AND IT IS FOR THE SAME THE LD. CIT (A) HAS ALSO DELETED THE APPEAL. 3. LD. DR SUBMITTED THAT SINCE REVENUE HAS FILED AN APPEAL BEFORE THE HONBLE HIGH COURT, THEREFORE, THE PRESE NT APPEAL HAS BEEN FILED. 4. IN VIEW OF THE FACT THAT THE IMPUGNED ASSESSMENT PROCEEDINGS AND ORDER HAS BEEN PASSED IN CONSEQUENC E OF ORDER PASSED U/S.263; AND WHEN THE SAID PROCEEDINGS U/S 263 ITSELF HAS BEEN QUASHED BY THE TRIBUNAL, THEREF ORE, THE PRESENT PROCEEDINGS HAVE BEEN RENDERED INFRUCTUOUS. ACCORDINGLY, THE ORDER OF THE CIT (A) IS UPHELD. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2019. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09.08. 2019