] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . , , ' # BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.671/PN/2013 '% % / ASSESSMENT YEAR : 2008-09 MACHALE GOVINDRAO NAMDEORAO, VIDYANAGAR (EAST), BARSHI ROAD, BEED 431 122 PAN NO. ABXPM4697B . / APPELLANT V/S ITO, WARD-2(4), BEED . / RESPONDENT / ASSESSEE BY : SHRI SUNIL GANOO / DEPARTMENT BY : SHRI T.VIJAYA B. REDDY / ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 19-02-2013 OF THE CIT(A), AURANGABAD RELATING TO AS SESSMENT YEAR 2008-09. 2. THE ASSESSEE IN THE VARIOUS GROUNDS HAS CHALLENGED T HE ORDER OF THE CIT(A) IN ASSUMING JURISDICTION U/S.263 OF THE I.T. ACT. 3. THE ASSESSEE HAS ALSO TAKEN AN ADDITIONAL GROUND WHIC H READS AS UNDER : / DATE OF HEARING :30.12.2015 / DATE OF PRONOUNCEMENT:30.12.2015 2 ITA NO.671/PN/2013 SINCE THE ASSESSMENT ORDER FRAMED BY THE LEARNED ASSESSIN G OFFICER ON 18- 10-2010 U/S.143(3) R.W.S.147 OF THE I.T. ACT, 1961 HA S BEEN ANNULLED BY THE HONBLE ITAT, B BENCH, PUNE VIDE ORDER PASSED ON 08-0 1-2014 IN ITA NO.1982/PN/2012 FOR A.Y. 2008-09 THE IMPUGNED REVISI ON ORDER PASSED BY THE LEARNED CIT, AURANGABAD HAS BECOME INFRUCTUOUS AN D VOID AND HENCE THE SAME MAY PLEASE BE VACATED. 4. AFTER HEARING BOTH THE SIDES, THE ADDITIONAL GROUND RAIS ED BY THE ASSESSEE IS ADMITTED FOR ADJUDICATION. 5. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBM ITTED THAT THE AO IN THE INSTANT CASE HAS PASSED THE ORDER U/S.143(3) R .W.S. 147 ON 18-10-2010. THE LD.CIT ASSUMED JURISDICTION U/S.263 OF TH E ACT AND SET ASIDE THE ABOVE ORDER TO THE FILE OF THE AO WITH A D IRECTION TO DECIDE THE ISSUES AFRESH AFTER EXAMINING THE BOOKS OF ACCOUNTS O F THE ASSESSEE AND AFTER MAKING PROPER ENQUIRIES. HE SUBMITTED THAT THE TRIBUNAL VIDE ITA NO.1982/PN/2012 ORDER DATED 08-01-2014 HAS Q UASHED THE ASSESSMENT ORDER PASSED U/S.143(3) R.W.S.147 ON THE GROU ND THAT NO NOTICE U/S.143(2) HAS BEEN ISSUED AND SERVED ON THE ASSE SSEE AND THEREFORE THE ASSESSMENT ORDER PASSED BY THE AO IS VO ID AB-INITIO. HE ALSO MADE A STATEMENT AT THE BAR THAT THE REVENUE HA S NOT FILED ANY APPEAL AGAINST THE ORDER OF THE TRIBUNAL. HE SUBMITTED TH AT SINCE THE VERY ORDER ON WHICH THE CIT HAS ASSUMED JURISDICTION U/ S.263 DOES NOT SURVIVE, THEREFORE, THE ORDER PASSED U/S.263 OF THE ACT H AS TO BE QUASHED. FOR THE ABOVE PROPOSITION, THE LD. COUNSEL FOR T HE ASSESSEE RELIED ON THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF GREEN WORLD CORPORATION VS. ITO VIDE ITA NO.1511 AND 1637 /DEL/2009 ORDER DATED 30-06-2010 FOR A.YRS. 1998-99 AND 1999-2000. 6. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HA ND FAIRLY CONCEDED THAT THE ORDER PASSED BY THE AO U/S.143(3) R. W.S. 147 HAS BEEN QUASHED BY THE TRIBUNAL AS VOID AB-INITIO IN ABSENCE OF ISSUE AND SERVICE OF NOTICE U/S.143(2). 3 ITA NO.671/PN/2013 7. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND THE PAPER B OOK FILED ON BEHALF OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOU S DECISIONS CITED BEFORE US. WE FIND THE AO IN THE INSTANT CASE HAS PASSED THE ORDER U/S.143(3) R.W.S.147 ON 18-10-2010. WE FIND THE TRIB UNAL VIDE ITA NO.1982/PN/2012 ORDER DATED 08-01-2014 HAS HELD T HAT THE ORDER PASSED BY THE AO IS VOID AB-INITIO DUE TO NON-ISSUE OF NOT ICE U/S.143(2). NOTHING CONTRARY WAS BROUGHT TO OUR NOTICE A GAINST THE ORDER OF THE TRIBUNAL. SINCE THE VERY ASSESSMENT ORDER WHICH IS THE SUBJECT MATTER OF 263 PROCEEDINGS DOES NOT SURVIVE, TH EREFORE, THE ORDER PASSED U/S.263 PROCEEDING BY THE CIT HAS TO BE QUASHE D BEING INFRUCTUOUS. IN THIS VIEW OF THE MATTER THE ORDER PASSE D BY THE CIT U/S.263 IS SET ASIDE AND THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOW ED 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30-12-2015. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER IQ.KS PUNE ; # DATED : 30 TH DECEMBER, 2015. LRH'K ( )'+ , / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. CIT (A) - I , PUNE 4. 5. 6. CIT-I, PUNE ' *, *, IQ.KS / DR, ITAT, B PUNE; / GUARD FILE. / BY ORDER , // TRUE COPY // ' //TRUE COPY// / * / SR. PRIVATE SECRETARY *, IQ.KS / ITAT, PUNE