M/s. Sir Shadilal Enterprises Ltd., New Delhi V. DCIT, New Delhi

ITA 5727/DEL/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5876 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 22-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. N. K. SAINI, AM AND MS. SUCHITRA KAMBLE , JM ITA NO. 5727/DEL/2014 : ASSTT. YEAR : 2004 - 05 ITA NO. 5728/DEL/2014 : ASSTT. YEAR : 2005 - 06 M/S SIR SHADILAL ENTERPRISES LTD., 4A, H ANSALAYA, 15, BARAKHAMBA ROAD, NEW DELHI VS DY. COMMISSIONER OF INCOME TAX, CIRCLE - 8(1) , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA ECS3636D ASSESSEE BY : SH. G. N. GUPTA , ADV. REVENUE BY : SH. S. S. RANA, CIT DR DATE OF HEARING : 29 .05 .201 8 DATE OF PRONOUNCE MENT : 30 .05 .201 8 ORDER PER N. K. SAINI, AM : THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S EACH DATED 21.08.2014 OF LD. CIT(A) - X I, NEW DELHI. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THESE CASES, THE ASSESSMENT S WERE FRAMED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR UNDER CONSIDERATION . T HEREAFTER, SUBSEQUENT TO A SEARCH, THE ASSESSMENT S WERE FRAMED U/S 153C OF THE ACT AND THE CASE WAS ABATED VIDE ORDER SHEET ENTRY DATED 11.12.2006. HOWEVER, WHEN THE MATTER TRAVELLED TO THE ITAT, THE ASSESSMENTS COMPLETED U/S 153C R.W.S. 153A OF THE ACT BY THE THEN AO VIDE ORDER DATED 28.12.2007 WERE QUASHED VIDE ORDER DATED 23.11.2012 IN ITA NO. 2678/DEL/2011. THEREAFTER, THE DEPARTMENT , ITA NO S. 5727 & 5728 /DE L/201 4 SHADILAL ENTERPRISES LTD. 2 AGAINST THE SAID ORDER DATED 23.11.2012 PREFERRED APPEALS TO THE HON BLE HIGH COURT WHEREIN THE MATTER WAS REMANDED BACK TO THE ITAT IN ITA NO 762/2014 VIDE ORDER DATED 07.8.2015 WHICH IS PENDING FOR DISPOSAL. HE FURTHER SUBMITTED THAT SINCE THE ASSESSMENT U/S 143(3) OF THE ACT FRAMED BY THE AO NOW STANDS A BATED . THEREFORE, CONSEQUENT APPEALS NOW PENDING BEFORE THIS BENCH O F THE TRIBUNAL ARE NOT MAINTAINABLE. 3. THE LD. CIT DR COULD NOT CONTROVERT THE AFORESAID FACTUAL POSITION NARRATED BY THE LD. COUNSEL FOR THE ASSESSEE. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE ARE OF THE VIEW THAT THESE APPEALS PRE FERRED BY THE ASSESSEE ARE NOT MAINTAINABLE SINCE THE ASSESSMENT ORDERS WHICH IS THE BASIS FOR THE IMPUGNED ORDERS WERE ABATE D. THEREFORE, THESE APPEALS ARE DISMISSED AS INFRUCTUOUS SUBJECT TO THE RIDER THAT IF THE ISSUES IN APPEALS PENDING AGAINST THE INC OME ASSESSED U/S 153C OF THE ACT ARE DECIDED AGAINST THE DEPARTMENT THE N THESE APPEALS WILL BE REVIVED. SUBJECT TO ABOVE SAID RIDER, T HESE APPEALS ARE DISMISSED. 5 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 30 /05 /2018 ) SD/ - SD/ - ( SUCHITRA KAMBLE ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30 /05 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITA T ASSISTANT REGISTRAR