The Dy. Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad V. M/s. Nirma Ltd., Ahmedabad

ITA 549/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7008 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P GUPTA
• Assessee Lawyers: HEMANSHU C SHAH
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 549/AHD/2017 ( ASSESSMENT YEAR : 2007-08) DCIT CIRCLE- 3(1)(1), AHMEDABAD / VS. M/S. NIRMA LTD. NIRMA HOUSE, ASHRAM ROAD, AHMEDABAD 380009 ./ ./ PAN/GIR NO. : AABTG0049A ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI O. P. GUPTA, CIT. D.R. / RESPONDENT BY : SHRI HEMANSHU C. SHAH, A.R. DATE OF HEARING 09/01/2019 !'# / DATE OF PRONOUNCEMENT 15/01/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9, AHMEDABAD (CIT(A) IN SHORT), DATED 20.12.2016 ARI SING IN THE ASSESSMENT ORDER DATED 28.03.2013 PASSED BY THE ASS ESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1 961 (THE ACT) CONCERNING ASSESSMENT YEAR 2007-08. 2. AS PER ITS GROUND OF APPEAL, THE REVENUE HAS IM PUGNED THE ACTION OF THE CIT(A) ON SEVERAL GROUNDS. ITA NO. 549/AHD/17 [DCIT VS. M/S. NIRMA LTD.] A.Y. 2007-08 - 2 - 3. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE ACTION OF THE PR.CIT UNDER S.263 DATED 30.03.2012 RELEVANT TO AY 2007-08 IN QUESTION HAS BEEN QUASHED BY THE CO-ORDINATE BENCH OF TRIBUNAL IN ITA NO.1152 /AHD/ 2012 ORDER DATED 31.10.2017. THE LEARNED AR ACCORDINGLY SUBMI TTED THAT THE SUBSEQUENT PROCEEDINGS PURSUANT TO SUCH ORDER IS WI THOUT ANY BASIS ANY LONGER AND ARE THUS A NULLITY IN LAW. 4. AS POINTED OUT ON BEHALF OF THE ASSESSEE, THE PR ESENT APPEAL EMANATES OUT OF THE ASSESSMENT ORDER RE-FRAMED PURS UANT TO DIRECTIONS AS PER ORDER PASSED BY THE PR.CIT UNDER S.263 OF THE A CT WHICH ORDER HAS SINCE BEEN QUASHED. THE SUBSEQUENT PROCEEDINGS ARI SING FROM A NONEST ORDER IS CEASED TO BE EFFACIOUS AND THUS A NULLITY WITHOUT ANY LEGAL CONSEQUENCES. CONSEQUENTLY, THE APPEAL OF THE REVE NUE ARISING FROM SUCH ORDER IS RENDERED INFRUCTUOUS AND THUS REQUIRE S TO BE DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 15/01/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 15/01/ 2019