DDIT (IT) 1(1), MUMBAI V. APOLLO CONSULTING SERVICES CORPORATION, MUMBAI

ITA 7132/MUM/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92245 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-04-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 29-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SACHHIDANDAND DUBE
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . , BEFORE SHRI I.P. BANSAL, JM AND RAJENDRA, AM ./ I.T.A. NO.7132/MUM/2012 ( / ASSESSMENT YEAR : 2005-06 ADIT(IT) - 1(1), ROOM NO.117, 1 ST FLOOR, SCINDIA HOUSE, N.M.ROAD, BALLARD ESTATE, MUMBAI 400 038 / VS. M/S. APOLLO CONSULTING SERVICES CORPORATION, C/O. T. RAMARAO & CO., 303,LOTUS HOUSE, 33-A NEW MARINE LINES, MUMBAI 400 020 ./ ./ PAN/GIR NO. : AAECA 8225E ( / APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY SHRI SACHHIDANDAND DUBE REVENUE BY NONE ' #$ / DATE OF HEARING : 09/04/2015 ' #$ / DATE OF PRONOUNCEMENT : 09/04/2015 / O R D E R PER I.P.BANSAL, J.M: THIS IS AN APPEAL FILED BY THE REVENUE AND IT IS DIRECTED AGAINST THE ORDER PASSED BY LD. CIT(A)-10,MUMBAI DATED 22/8/201 2 FOR ASSESSMENT YEAR 2005-06. GROUNDS OF APPEAL READ AS UNDER: 1. WHETHER, ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE LD. CIT (A) WAS CORRECT IN QUASHING THE OR DER 143(3) R.W.S, 263 AND 144C(3) OF THE I. T. ACT, 1961. 2. WHETHER, ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE LD. CIT (A) WAS CORRECT IN HOLDING THAT TH E ORDER 143(3) R.W.S, 263 AND 144C(3) OF THE I. T. ACT IS NOT SUSTAINABLE WHEN THE QUESTION OF SUSTAINABILITY OF ORDER WAS NOT RAISED BY THE ASSES SEE. 3. WHETHER, ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE LD. CIT (A) WAS CORRECT IN QUASHING THE OR DER 143(3) R.W.S. 263 ./ I.T.A. NO.7132/MUM/2012 ( / ASSESSMENT YEAR : 2005-06 2 AND 144C(3) OF THE I. T. ACT, WITHOUT APPRECIATING THE FACT THAT THE ORDER OF ITAT QUASHING THE ORDER U/S 263 HAS NOT REACHED FINALITY AND AN APPEAL AGAI NST THE SAME HAS BEEN RECOMMENDED. 4. THE APPELLANT PRAYS THAT THE ORDER OF THE LD. CI T (A) ON THE ABOVE GROUND(S) BE SET ASIDE AND THAT OF THE ASSESSING OF FICER BE RESTORED. 2. THE IMPUGNED ASSESSMENT ORDER IS AN ORDER DATE D 4/1/2011 PASSED UNDER SECTION 143(3) R.W.S. 263 OF THE INCOME TAX A CT, 1961 (THE ACT). THE IMPUGNED ASSESSMENT ORDER WAS PASSED CONSEQUENT TO ORDER PASSED UNDER SECTION 263 OF THE ACT DATED 30/3/2007. THE SAID O RDER OF THE COMMISSIONER PASSED UNDER SECTION 263 HAS BEEN QUAS HED BY ITAT IN ITA NO.2983/MUM/2010. ACCORDINGLY, LD. CIT(A) HAS ALLO WED THE APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT WHEN ORDER UNDER SECTION 263 ITSELF HAS BEEN HELD TO BE UNSUSTAINABLE IN LAW THEN THE ASSE SSMENT FRAMED IN PURSUANCE OF THE SAID ORDER WILL NOT BE SUSTAINABLE . AGAINST SUCH ORDER PASSED BY LD. CIT(A) THE REVENUE HAS FILED AFOREM ENTIONED APPEAL. 3. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE. SINCE THE VERY BASIS OF PASSING THE IMPUGNED ASSES SMENT ORDER HAS BEEN QUASHED BY THE TRIBUNAL,THEREFORE, AFTER HEARING LD . DR, WE DO NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY LD. CIT(A). THE A PPEAL FILED BY THE REVENUE BEING DEVOID OF MERIT IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2015 ' * +, 09/04/2015 ' SD/- SD/- (RAJENDRA) . . (I.P.BANSAL) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; + DATED 09/04/2015 ./ I.T.A. NO.7132/MUM/2012 ( / ASSESSMENT YEAR : 2005-06 3 !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. /# ( ) / THE CIT(A)- 4. /# / CIT 5. 01 #23 , $ 23 , / DR, ITAT, MUMBAI 6. 4 / GUARD FILE. / BY ORDER, 0# # //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . . .VM , SR. PS