ACIT, New Delhi V. M/s. Headstrong Service India (P) Ltd., New Delhi

ITA 6117/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3655 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 10-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2 NEW DELHI BEFORE SH.R.S.SYAL, HONBLE VICE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER ITA NO. 6117/DEL/2014 (ASSESSMENT YEAR: 2007 -08) ORDER PER K.N.CHARY, JUDICIAL MEMBER AGGRIEVED BY THE ORDER DATED 01.08.2014 IN APPEAL NO.17/2014- 15/CIT(A)-XX PASSING BY THE COMMISSIONER OF INCOME TAX (APPEAL) [IN SHORT CIT(A)]-XX, NEW DELHI FOR 2007-08 ASSESSMENT YEAR , THE REVENUE PREFERRED THIS APPEAL ASSAILING THE FINDINGS OF THE LD.CIT(A) IN SUCH IMPUGNED ORDER. 2. BRIEFLY STATED FACTS ARE THAT DURING THE SCRUTIN Y PROCEEDINGS, THE AO MADE AN ADDITION TO THE EXTENT OF RS.12,38,68,835/- AND DURING THE APPEAL, LD.CIT(A) RESTRICTED THE TOTAL ADJUSTMENT TO RS.8,3 2,17,089/-. BOTH THE ASSESSEE AND THE REVENUE PREFERRED APPEALS AGAINST SUCH ORDER. 3. AT THE OUTSET, LD.AR BROUGHT TO OUR NOTICE THAT THE APPEAL PREFERRED BY THE ASSESSEE IN ITA NO.5409/DEL/2014 WAS HEARD AND DISPOSED OF BY A CO- ORDINATE BENCH OF THIS TRIBUNAL VIDE ORDER DATED 30 .09.2015 SET ASIDE THE ACIT, CIRCLE-12(1), NEW DELHI. VS HEADSTRONG SERVICE INDIA (P) LTD., DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK, NEW DELHI-110053. PAN-AABCT7650D (APPELLANT) (RESPONDENT) APPELLANT BY SH. PARTH, ADV. RESPONDENT BY MS. Y.S.KAKKAR, CIT DR DATE OF HEARING 02 . 11 .2017 DATE OF PRONOUNCEMENT 09 . 11 .2017 ITA NO. 6117/DEL/2014 PG. 2 IMPUGNED ORDER OF THE LD.CIT(A) AND HELD THAT THE P ROCEDURE CONTEMPLATED U/S 144 OF THE ACT WAS VIOLATED BY THE AO AS SUCH THE A SSESSMENT ORDER DATED 31.03.2014 FRAMED BY THE AO WAS NULL & VOID AB-INITIO . A COPY OF THE SAID ORDER IS PRODUCED BEFORE US FOR PERUSAL. LD. DR DO ES NOT DISPUTE THE FACT OF DISPOSAL OF THE APPEAL OF THE ASSESSEE BY WAY OF TH IS ORDER. 4. WE HAVE PERUSED THE ORDER AND OPERATIVE PORTION OF THE ORDER IS AS FOLLOWS:- 14. IN VIEW OF THE AFORESAID DISCUSSION AND THE JU DICIAL PRONOUNCEMENT, WE SET ASIDE THE IMPUGNED ORDER OF THE LD.CIT(A) ON TH IS ISSUE. IN THE PRESENT CASE, THE PROCEDURE CONTEMPLATED U/S 144C OF THE ACT IS VIOLATED BY THE AO, THEREFORE, WE ARE OF THE CONFIRMED VIEW THAT THE ASSESSMENT VI DE ORDER DATED 31.03.2014 FRAMED BY THE AO WAS NULL AND VOID AB INITIO. SINC E WE HAVE DECIDED THE LEGAL ISSUE IN FAVOUR OF THE ASSESSEE THEREFORE, NO SEPAR ATE FINDINGS ARE BEING GIVEN FOR THE OTHER ISSUES RAISED BY THE ASSESSEE ON MERIT. 5. IN VIEW OF THE ANNULMENT OF THE ASSESSMENT AND S ETTING ASIDE OF THE IMPUGNED ORDER OF THE LD.CIT(A), NOTHING SURVIVES F OR CONSIDERATION IN THIS APPEAL AS SUCH WHILE RESPECTFULLY FOLLOWING THE SAM E, WE DISMISS THIS APPEAL OF THE REVENUE. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09 TH NOVEMBER, 2017. SD/- SD/- (R.S.SYAL) (K.N.CHARY) VICE-PRESIDENT JUDICIAL MEMBER *AMIT KUMAR* DATE:- 09.11.2017 ITA NO. 6117/DEL/2014 PG. 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT AS SISTANT REGISTRAR ITAT NEW DELHI