DCIT, Hisar V. M/s Synergy Waste Management Pvt. Ltd., Hisar

ITA 5700/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8716 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Assessee Lawyers: LAKSHAY
• Section: 143(3)

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , ! #$ . % , ' ( BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM ) / ITA NO.5700/DEL/2016 * * / ASSESSMENT YEAR 2009-10 THE DCIT, HISAR. .......... +, /APPELLANT VS SYNERGY WASTE MANAGEMENT PVT.LTD., 168, DELHI ROAD, HISAR. . -.+, / RESPONDENT +,/0 / APPELLANT BY : SH. SARAS KUMAR, SR. DR -.+,/0 / RESPONDENT BY : SH. LAKSHAY, ADV. /1' / DATE OF HEARING : 06.01.2020 23 /1' / DATE OF PRONOUNCEMENT: 17.01.2020 4 / ORDER PER SUSHMA CHOWLA, JM THE PRESENT APPEAL FILED BY REVENUE IS AGAINST ORDE R OF CIT(A), HISAR DATED 07.09.2016 RELATING TO ASSESSMENT YEAR 2009-1 0 AGAINST THE ORDER PASSED UNDER SECTION 143(3) R.W.S 263 OF THE INCOME -TAX ACT, 1961 (IN SHORT THE ACT). 2. THE LD.DR FOR THE REVENUE AT THE OUTSET FAIRLY P OINTED OUT THAT 263 PROCEEDINGS HAVE BEEN QUASHED BY THE TRIBUNAL. 3. ON PERUSAL OF THE RECORD, WE FIND THAT THE PRESE NT APPEAL ARISES FROM THE ASSESSMENT ORDER FRAMED U/S 143(3) R.W.S. 263 O F THE ACT I.E. CONSEQUENT TO THE ORDER PASSED U/S 263 OF THE ACT. HOWEVER, THE TRIBUNAL ITA NO.5700/DEL/2016 ASSESSMENT YEAR 2009-10 2 IN ITA NO.2560/DEL/2014 RELATING TO ASSESSMENT YEAR 2009-10 VIDE ORDER DATED 30.05.2016 HAS QUASHED 263 PROCEEDINGS. HENC E, THE CONSEQUENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) R. W.S. 263 DO NOT SURVIVE. HENCE, THE APPEAL OF THE REVENUE IS DISMI SSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 TH JANUARY 2020. SD/- SD/- (B.R.R.KUMAR) (SUSH MA CHOWLA) ' /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 17 TH JANUARY, 2020 * AMIT KUMAR * 4/-1567618 COPY OF THE ORDER IS FORWARDED TO : 1. +, / THE APPELLANT 2. -.+, / THE RESPONDENT 3. 91 : ; / THE CIT(A) 4. < 91 / THE PR. CIT 5. 6. 6=>-1 ? ? / DR, ITAT, DELHI >#*@8 GUARD FILE. 4 / BY ORDER , .61-1 // TRUE COPY // A B C , ? ASSISTANT REGISTRAR, ITAT, DELHI