Anita Rani, Bulandshahr V. ITO, Ward-3(1), Bulandshahr

ITA 6498/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4727 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOYAL
• Keywords: Set aside
• Section: 263

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA NO. 6499/DEL/2018 [A.Y 2010-11] SHRI ANIL KUMAR SINGHAL VS. THE I.T.O S/O SHRI OM PRAKASH SINGHAL WARD 3 (1) R/O 93/1, KAYASTHWARA BULANDSHAHR KHURJA, BULANDSHAHR PAN : BAXPS 5145 L ASSESSEE BY : SHRI LALIT MOHAN, CA REVENUE BY : SHRI SANJAY GOYAL, CI T- DR ITA NO. 6498/DEL/2018 [A.Y 2010-11] SMT. ANITA RANI VS. THE I.T.O R/O 75, KAYASTHWARA WARD 3 (1) KHURJA, BULANDSHAHR BULANDSHAHR PAN : AZAPR 3313 C [APPELLANT] [RESPONDENT] DATE OF HEARING : 24.02.2020 DATE OF PRONOUNCEMENT : 25.02.2020 ASSESSEE BY : SHRI LALIT MOHAN, CA REVENUE BY : SHRI S.N. PANDEY, S R. DR 2 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THE ABOVE CAPTIONED TWO SEPARATE APPEALS BY TWO SEP ARATE ASSESSEES ARE PREFERRED AGAINST THE ORDER OF THE CI T(A), GHAZIABAD DATED 31.07.2018 PERTAINING TO A.Y 2010-11. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSEE STATED THAT IN BOTH THESE CASES, ASSESSMENT HAS BEEN FRAMED PURSUA NT TO THE ORDER OF THE PCIT, GHAZIABAD DATED 22.03.2017 U/S 263 OF THE ACT BY WHICH THE ASSESSMENTS WERE SET ASIDE WITH DIRECTIONS TO THE A SSESSING OFFICER TO PASS FRESH ASSESSMENT ORDER AFTER MAKING DUE ENQUIR IES. IT IS THE SAY OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE SAID O RDER OF THE PCIT HAS BEEN SET ASIDE BY THE TRIBUNAL VIDE A CONSOLIDATED ORDER DATED 17.05.2019 IN ITA NO. 2390/DEL/2017 AND 2388/DEL/20 17. 3. THE LD. DR COULD NOT BRING ANY DISTINGUISHING DE CISION IN FAVOUR OF THE REVENUE. 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE RELEVANT MATERIAL ON RECORD, WE FIND THAT BOTH THE ASSESSEE ASSESSMENT ORDERS HAVE BEEN FRAMED PURSUANT TO THE ORDER OF THE PCIT, GHAZIABAD DATED 22.03.2017. THAT ORDER OF THE PCIT HAS BEEN QUASHE D BY THE TRIBUNAL 3 [SUPRA]. SUBLATO FUNDAMENTO CADIT OPUS, MEANING THE REBY, THAT IN CASE THE FOUNDATION IS REMOVED, THE SUPER STRUCTURE FALLS. SINCE THE FOUNDATION HAS BEEN REMOVED, THE SUPER STRUCTURE MU ST FALL. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IN ITA NO. 6499/DEL/2018 AND 6498/DEL/2018 ARE ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 25.02. 2020. SD/- SD/- [H.S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH FEBRUARY, 2020. VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER