DCIT, CIRCLE-1(3), SURAT, ADAJAN V. Dinesh Jivanbhai Sanspara, Green Avenue Union park gali

ITA 64/SRT/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8121 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 18-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURESH K. KABRA
• Keywords: Set aside
• Section: 54; 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, सुरत Ɋायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.64/SRT/2024 (AY 2013-14) (Hybrid Hearing) Deputy Commissioner of Income- tax, Circle-1(3), Surat, Room No.301, Anavil Business Centre, Adajan, Suirat-395009 Vs Dinesh Jivanbhai Sanspara 117, F-Tower, Green Avenue Union Park Gali, Ghod Dod Road, Surat-395001 PAN : ADAPS 6038 H अपीलाथŎ/Appellant ŮȑथŎ /Respondent िनधाŊįरती की ओर से /Assessee by Shri Suresh K Kabra, CA राजˢ की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted on 19.01.2024 सुनवाई की तारीख/Date of hearing 26.03.2024 उद्घोषणा की तारीख/Date of pronouncement 26.03.2024 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of National Faceless Appeal Centre, Delhi [for short to as ‘NFAC/Ld. PCIT’] dated 23.11.2023 for assessment year 2013-14, which in turn arises out of assessment order passed Assessing Officer passed assessment order under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 14.06.2018. 2. At the outset of hearing Ld. Authorized Representative (Ld.AR) of the assessee submits that “grounds of appeal” raised by Department is squarely covered in favour of assessee by the order of this co-ordinate Bench of this Tribunal, wherein the order of Ld. PCIT passed order under section 263 of the Act on 19.03.2018 was quashed / set aside. The ITA No.64/SRT/2024 (A.Y 13-14) Dinesh J Sanspara 2 Assessing Officer made additions in the assessment order in order giving effect under section143(3) r.w.s. 263 of the Act dated 14.06.2018 and made addition of Rs.54,35,981/- by making disallowance of deduction under section 54 of the Act. On appeal before the ld.CIT(A), the assessee was allowed relief by holding that order of ld PCIT, on the basis of which the additions were made, has been quashed / set aside by the Tribunal.Thus, the addition made in the assessment order would not survive. 3. On the other hand, Ld. Senior Departmental-Representative (Ld. Sr-DR) for the Revenue supported the order of assessing officer. 4. We have considered the rival submission of both the parties and perused the materials available on record carefully. We find that Assessing Office made addition in assessment under section 143(3) r.w.s. 263 on 14.06.2018 in term of order passed under section 263 by Ld. PCIT dated 19.03.2018. We find that order of Ld. PCIT dated 19.03.2018 has already been set aside / quashed by this Tribunal in ITA No.435/Srt/2018 dated 23.01.2013. Thus, once the order passed under section 263 quashed / set aside, the addition made in consequential assessment order would not survive. In the result, the grounds of appeal raised by the revenue is dismissed. 5. In the result, appeal of Revenue is dismissed. Order pronounced in the open court on 26 th March, 2024. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) [लेखा सद˟/ACCOUNTANT MEMBR] [Ɋाियक सद˟ JUDICIAL MEMBER] Surat, Dated: 26/03/2024 Dkp. Out Sourcing Sr.P.S ITA No.64/SRT/2024 (A.Y 13-14) Dinesh J Sanspara 3 Copy to: 1. Appellant- 2. Respondent- 3. PCIT 4. DR 5. Guard File True copy/ By order // True Copy // Sr.P.S./Assistant Registrar, ITAT, Surat