ITO, Etawah V. M/s Awasthi Traders, Auraiya

ITA 72/AGR/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6740 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-06-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 03-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Period of limitation; Set aside
• Section: 260A; 263

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.72/AGR/2009 ASST. YEAR: 2005-06 THE INCOME-TAX OFFICER, VS. M/S ASWATHI TRADERS, AURAIYA AT ETAWAH. PHAPHUND ROAD, DABIYAPUR, AURAIYA. (PAN : AAIFA 6499D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. SHARMA, JR. D.R. RESPONDENT BY : SHRI NAVIN GARGH, ADVOCATE ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) DATED 16.12.2008 BY TAKING THE FOLLOWING EFFECTIVE GROUND S OF APPEAL:- 1(A) THAT THE CIT(APPEALS)-1, AGRA HAS ERRED IN LAW AND ON FACTS IN CANCELING ORDER DATED 26.12.2007 U/S 143(3)/263 OF I.T. ACT, 1961 SIMPLY ON THE GROUND THAT ORDER U/S 263 OF I.T. ACT, 1961 DATED 11.05.2007 OF CIT-1, AGRA HAS BEEN SET ASIDE BY THE HONBLE TRIBUNAL VIDE ITS ORDER DATED 12.11.2008 IN ITA NO.519/AGR/2008. (B) IN DOING SO THE CIT (APPEALS)-1 , AGRA HAS ERRE D IN LAW AND ON FACTS IGNORING THE FACT THAT THE PERIOD OF LIMITATION AVA ILABLE TO THE DEPARTMENT AS PER PROVISIONS OF I.T. ACT, 1961 FOR FILING OF APPEAL U /S 260A OF THE I.T. ACT, 1961 AGAINST THE SAID ORDER OF HONBLE ITAT HAS NOT YET EXPIRED. THE DEPARTMENT IS CONTEMPLATING FILING OF APPEAL U/S 260A OF I.T. ACT , 1961 AGAINST SAID ORDER DATED 12.11.2008 OF HONBLE ITAT. 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y CONSIDERED THE SAME. IN OUR OPINION, NO INTERFERENCE IS CALLED FOR IN THE ORDER OF THE C IT(A). ONCE THE I.T.A.T. HAS SET ASIDE THE ORDER PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 196 1 (THE ACT HEREINAFTER), THE ORDER PASSED IN CONSEQUENCE OF SECTION 263 ORDER UNDER SECTION 143( 3) WILL BECOME INFRUCTUOUS AND WILL NOT SURVIVE. THE CIT(A) HAS RIGHTLY HELD SO. WE ACCOR DINGLY CONFIRM THE ORDER OF CIT(A) CANCELING THE ORDER PASSED UNDER SECTION 143(3)/263. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE STAND S DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.06.2010) SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD JULY, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY