Appeal details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 5053 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-11-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2012-2013
Appeal Filed On
27-03-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.609/KOL/2019 ( / ASSESSMENT YEAR: 2012-13) DCIT, CIRCLE-2(2), KOLKATA VS. M/S TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD. GROUND FLOOR, BITA BUILDING, BLOCK-EP AND GP, SALT LAKE, ELECTRONICS COMPLEX, SECTOR-V, KOLKATA-700091 ./ ./PAN/GIR NO.: AABCP 8303 P (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI A. K. TIBREWAL, FCA RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 22/11/2019 / O R D E R PER BENCH: THE CAPTIONED APPEAL FILED BY THE REVENUE, PERT AINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-12, KOLKATA IN APPEAL NO. 10169/CIT(A)-12/ KOL/CIRCLE-2(2)/18-19, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PAS SED BY THE ASSESSING OFFICER U/S 143(3) / 263 / 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 22.08.2017. M/S TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD. ITA NO.609/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE ARE AS FOLLOWS: I) ON THE FACTS, CIRCUMSTANCES AND POINTS OF LAW, T HE LD. CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE CASE, IGNORING THE FACT S AND QUESTION OF LAW RAISED BEFORE THE HONBLE HIGH COURT IN RELATION TO THE ORDER U/S 263 OF THE I.T. ACT, 1961. II) THE APPELLANT CRAVES THE LEAVE TO MAKE ANY ADDI TION, ALTERATION, MODIFICATION ETC. OF THE GROUNDS EITHER BEFORE THE APPELLATE PROCEEDINGS, OR IN THE COURSE OF APPELLATE PROCEEDINGS. 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE HAS BROUGHT TO OUR NOTICE THAT THE ORDER U/S 263 OF THE ACT HAS BEEN QUASHED BY ITAT, KOLKATA VIDE ORDER DATED 30.08.2017 THEREFORE THE CONSEQUENTIAL ORDER U/S 143(3) READ WITH SECTION 263 SHOULD NOT BE SURVIVED, HENCE APPEAL FILED BY THE REVENUE DOES NOT HAVE ANY LEG TO STAND. 4. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) HAS PASSED THE ORDER OBSERVING THE FOLLOWING: ORDER U/S 143(3) FOLLOWS DIRECTION U/S 263 OF COMM ISSIONER OF INCOME TAX, WHICH IS CLAIMED TO HAVE BEEN QUASHED BY HONBLE IT AT, KOLKATA BENCH, VIDE ITS ORDER DATED 30.08.2017. SINCE THE REVISION ORDER U/ S 263 DOES NOT SURVIVE, THE CONSEQUENTIAL ORDER U/S 143(3) R.W. SECTION 263 ALS O CANNOT SURVIVE. THIS APPEAL THUS BECOMES INFRUCTUOUS. IF LATER THE ORDER U/S 26 3 IS REVIVED DUE TO HONBLE HIGH COURTS ORDER, THEN THE CONSEQUENTIAL ORDER U/ S 143(3) / SECTION 263 / 143(3) WILL AUTOMATICALLY BE REVIVED. FOR NOW, THE APPEAL IS TREATED AS DISMISSED FOR BEING INFRUCTUOUS. SINCE THE ORDER OF LD. PCIT PASSED U/S 263 HAS BEEN QUASHED BY THE HONBLE ITAT, KOLKATA BENCH VIDE ORDER DATED 30.08.2017 THEREFORE , CONSEQUENTIAL ORDER MADE BY THE ASSESSING OFFICER U/S 143(3) / 263 CANNOT SU RVIVE AND HENCE WE DID NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY THE LD. CIT(A) . THAT BEING SO, WE DECLINE TO M/S TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD. ITA NO.609/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 INTERFERE IN THE ORDER PASSED BY THE LD. CIT(A), HI S ORDER ON THIS ISSUE, IS HEREBY UPHELD AND THE GROUNDS OF APPEAL RAISED BY THE REVE NUE IS DISMISSED. 8. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 22.11. 2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 22/11/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. DCIT, CIR-2(2), KOLKATA 2. M/S TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD. 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES
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