Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 7159 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-11-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
14-11-2017
Assessment Year
2007-2008
Appeal Filed On
12-05-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI VIKAS AWASTHY, JM . / I TA NO. 689 /PUN/20 15 / ASSESSMENT YEAR : 2007 - 08 AGFA INDIA PRIVATE LIMITED. (NOW MERGED WITH AGFA HEALTHCARE INDIA PVT. LTD.) TECHNOSOFT KNOWLEDGE GATEWAY, 2 ND FLOOR, B - 14, ROAD NO. 1, WAGLE INDUSTRIAL ESTATE, THANE (WEST) - 400 604. PAN : AABCB2567K ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX - 1 THANE. / RESPONDENT / RESPONDENT A SSESSEE BY : SHRI GIRISH DAVE REVENUE BY : SMT. NIRUPAMA KOTRU / DATE OF HEARING : 14.11.2017 / DATE OF PRONOUNCEMENT : 15 .11.2017 / ORDER PER VIKAS AWASTHY, JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX - 1, THANE (WEST) DATED 05.02.2015 PASSED U/S. 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2007 - 08. 2 ITA NO.689 /PUN/2015 A.Y. 2007 - 08 2. SHRI GIRISH DAVE APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT ASSESSMENT ORDER DATED 25.03.2013 PASSED U/S. 143(3) R.W.S. 147 WHICH I S SUBJECT OF REVIEW IN THE IMPUGNED ORDER, HAS BEEN SET ASIDE BY THE TRIBUNAL IN ASSESSEES APPEAL IN ITA NO. 1020/PUN/2015 FOR ASSESSMENT YEAR 2007 - 08 DECIDED ON 15.09.2017. SINCE ASSESSMENT ORDER HAS BEEN HELD TO BE BAD IN LAW, THE REVISION PROCEEDING U/S. 263 OF THE ACT IN RESPECT OF SAID ASSESSMENT ORDER WOULD NOT SURVIVE. THEREFOR E, THIS APPEAL OF THE ASSESSE E HA S BECOME INFRUCTUOUS. 3. SMT. NIRUPAMA KOTRU REPRESENTING THE DEPARTMENT CONCURRED WITH THE SUBMISSION S OF THE LD. AR. THE LD. DR SUBMITTED THAT SINCE THE TRIBUNAL HAS SET ASIDE THE ASSESSMENT ORDER DATED 25.03.2013 PASSED U/S. 143(3) R.W.S. 147 WHIC H WAS SUBJECT MATTER OF REVIEW IN THE IMPUGNED ORDER , THE PRESENT APPEAL BY ASSESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX MAY BE DISMISSED AS INFRUCTUOUS. 4. BOTH SIDES HEARD. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE COMMISSIONER OF IN COME TAX HAD INITIATED REVISION PROCEEDING IN RESPECT OF ASSESSMENT ORDER DATED 25.03.2013 PASSED U/S. 143(3) R.W.S. 147 OF THE ACT FOR ASSESSMENT YEAR 2007 - 08. THE ASSESSEE IN APPEAL BEFORE THE TRIBUNAL IN ITA NO. 1020/PUN/2015 (SUPRA.) INTER ALIA, CHALL ENGED THE REOPENING OF ASSESSMENT ON THE GROUND OF DEFECTIVE SATISFACTION. T HE CO - ORDINATE BENCH OF TRIBUNAL IN ASSESSEES APPEAL IN ITA NO. 1020/PUN/2015 (SUPRA.) HELD REOPENING TO BE INVALID. THE CO - ORDINATE BENCH AFTER EXAMINING FACTS OF THE CASE AND DO CUMENTS ON RECORD CONCLUDED THAT THE PROCEEDINGS U/S. 148 ARE BAD ON ACCOUNT OF FATAL DEFECT AT THE STAGE OF RECORDING SATISFACTION ITSELF. THE TRIBUNAL WITHOUT 3 ITA NO.689 /PUN/2015 A.Y. 2007 - 08 DWELLING ON THE MERITS OF THE CASE, ALLOWED THE APPEAL OF ASSESSEE ON THE GROUND OF WRONGFUL AS SUMPTION OF JURISDICTIONAL ALONE. NOW, THE ASSESSMEN T ORDER DATED 25.03.2013 WHICH I S SUBJECT MATTER OF REVISION PROCEEDING U/S. 263 HAS BEEN HELD TO BE BAD IN LAW AND THE SUBSEQUENT PROCEEDING ARISIN G THEREFROM HAVE BEEN SET ASIDE, I N OUR CONSIDERED VIEW, THE REVISION PROCEEDING QUA THE SAID ASSESSMENT ORDER CEASE S TO SURVIVE. THUS, IN VIEW OF UNDISPUTED FACTS OF THE CASE, THE PRESENT APPEAL OF THE ASSESSEE HAS BECOME INFRAUCTUOUS AND THE SAME IS DISMISSED AS SUCH. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRO NOUNCED ON WEDNESDAY , THE 15 TH DAY OF NOVEMBER , 201 7 . SD/ - SD/ - ( / ANIL CHATURVEDI ) ( /VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 15 TH NOVEMBER , 2017 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE PR. CIT - 1, THANE. 4 . , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE .
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