DCIT CEN CIR 1, THANE V. KUNAL PRAVINCHANDRA GALA, THANE

ITA 5386/MUM/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0385 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 01-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT PATANKAR
• Assessee Lawyers: SUBODH RATNAPARKHI
• Section: 143(3); 153A; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 5386/MUM/2016 (ASSESSMENT YEAR: 2008-09) DCIT, CENTRAL CIRCLE - 1 ROOM NO. 10, A-WING 6TH FLOOR, ASHAR I.T. PARK ROAD NO. 16-Z, WAGLE INDL. ESTATE, THANE (W) VS. KUNAL PRAVINCHANDRA GALA 4TH FLOORF, LAKE CITY MALL KAPURBAWDI JUNCTION MAJIWADA NAKA THANE (W) 400607 PAN AGLPG2012M APPELLANT RESPONDENT APPELLANT BY: SHRI ABHIJIT PATANKAR RESPONDENT BY: SHRI SUBODH RATNAPARKHI DATE OF HEARING: 19.02.2018 DATE OF PRONOUNCEMENT: 19.02.2018 O R D E R PER C.N. PRASAD, JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A)-11, PUNE DATED 29.06.2016 FOR A.Y. 2008-09. 2. AT THE OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE FOR THE REASON THAT THE PRESENT APPEAL ARISE OUT OF THE ASSESSMENT ORDER PA SSED UNDER SECTION 143(3) R.W.S. 153A AND SECTION 263 OF THE INCOME TA X ACT (HEREINAFTER THE ACT). IN OTHER WORDS IT IS SUBMITTED THAT THIS APP EAL IS ARISING OUT OF THE CONSEQUENTIAL ORDER PASSED GIVING EFFECT TO THE ORD ER PASSED UNDER SECTION 263 OF THE ACT. THE LEARNED COUNSEL FOR THE ASSESSE E SUBMITTED THAT THIS TRIBUNAL IN ITA NOS. 1312 AND 1313/MUM/2012 DATED 0 5.04.2016 QUASHED THE ORDER OF THE COMMISSIONER OF INCOME TAX PASSED UNDER SECTION 263 OF THE ACT FOR ASSESSMENT YEARS 2008-09 AND 2009-10 AND SINCE THE ORDER PASSED BY THE CIT UNDER SECTION 263 HAS BEEN QUASHED BY THE TRIBUNAL, CONSEQUENTIAL ORDER PASSED BY THE AO GIVING EFFECT TO THE ITA NO. 5386/MUM/2016 KUNAL PRAVINCHANDRA GALA 2 ORDER PASSED BY THE CIT UNDER SECTION 263 WILL NOT SURVIVE AND THE CONSEQUENTLY THE PRESENT APPEAL FILED BY THE REVENU E, WHICH IS ARISING OUT OF THE CONSEQUENTIAL ORDER PASSED BY THE AO GIVING EFFECT TO THE ORDER OF THE CIT ALSO DOES NOT SURVIVE. 3. AFTER HEARING THE LEARNED COUNSEL FOR THE ASSESSEE AND PERUSING THE ORDERS OF THE AUTHORITIES BELOW WE ARE OF THE VIEW THAT THE PRESENT APPEAL FILED BY REVENUE WILL NOT SURVIVE IN VIEW OF THE FA CT THAT THE PRESENT APPEAL IS ARISING OUT OF THE ASSESSMENT ORDER PASSED GIVIN G EFFECT TO THE ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE ACT AND WHEREAS THE TRIBUNAL VIDE ORDER DATED 05.04.2016 IN ITA NOS. 1312 AND 13 13/MUM/2012 HAS SET ASIDE THE ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE ACT. IN THESE CIRCUMSTANCES THE APPEAL FILED BY REVENUE WIL L NOT SURVIVE, HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH FEBRUARY, 2018. SD/ - SD/ - (A.L. SAINI) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 19 TH FEBRUARY, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -11, PUNE 4. THE PR. CIT - (CENTRAL), PUNE 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.