ALLIED BLENDERS & DISTILLERS P.LTD, MUMBAI V. DCIT 6(1)-1, MUMBAI

ITA 7237/MUM/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1265 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 08-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI. BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI MANOJ KUMARAGGARWAL, ACCOUNTANT MEMBER ITA NO.7237/MUM/2016 ASSESSMENT YEAR: 2009-10 M/S. ALLIED BLENDERS & DISTILLERS PVT. LTD., 394/C, GROUND FLOOR, LAMINGTON CHAMBERS, LAMINGTON ROAD, OPP: OPERA HOUSE, MUMBAI VS. DEPUTY COMMISSIONER OF INCOME TAX 6(1)-1, MUMBAI ( APPELLANT ) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S ATISH CHANDRA RAJORE, DR DATE OF HEARING : 2 7 - 11 - 201 8 DATE OF PRONOUNCEMENT : - 28 - 11 - 201 8 O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-12 , MUMBAI, IN APPEAL NO. CIT(A)-12/ACIT-6(1)(2)/187/15-16, DAT ED 03-10-2016. ITA NO.7237/MUM/2016 2 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE FILE D A LETTER DATED 21-11-2018 OF ASSESSEE, STATING THE FOLLOWING : THE ASSESSEE HAS FILED THE ABOVE APPEAL AGAINST TH E ORDER U/S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT 1961 CHALLENGING T HE ADDITION MADE BY THE ASSESSING OFFICER OUT OF CLAIM OF DEPRECIATION ON MOTOR CAR. A COPY OF THE ACKNOWLEDGEMENT CUM-NOTICE OF THE APPEAL FI LED IS ENCLOSED HEREWITH AS ANNEXURE-I FOR YOUR READY REFERENCE. THE ASSESSEE HAS ALSO CHALLENGED THE JURISDICTION U /S. 263 AND ORDER PASSED U/S. 263 SEPARATELY. THE LD. MEMBER OF APPE LLATE TRIBUNAL HEARD OUR APPEAL AND PASSED AN ORDER DATED 7 TH MARCH 2017 GIVING DIRECTION TO THE ASSESSING OFFICER TO VERIFY THE CL AIM OF THE ASSESSEE ON MERITS AND DECIDED ACCORDINGLY. THE ASSESSEE HAS RECEIVED AN ORDER U/S. 263 FROM TH E PR. COMMISSIONER OF INCOME TAX-5, AAYAKAR BHAVAN, MUMBAI DATED 28 TH MARCH 2018 DECIDING THE MATTER IN FAVOUR OF THE ASSESSEE AND A CCORDINGLY THE PROCEEDING U/S. 263 OF THE INCOME TAX ACT 1961 WAS DROPPED AND FURTHER THE ASSESSEE ALSO RECEIVED AN ORDER GIVING EFFECT TO THE PR. COMMISSIONER OF INCOME TAX-5S ORDER DATED 5 TH SEPTEMBER 2018 TREATING THE ORDER U/S. 143(3) DATED 29.12.2011 AS NULL AND VOID. COPIES OF THE ORDER GIVING EFFECT TO PR. COMMISSION ER OF INCOME TAX -5S ORDER DATED 5 TH SEPTEMBER 2018 ALONG WITH NOTICE OF DEMAND IS ENCLOSED HEREWITH AS ANNEXURE-2 FOR YOUR READY REFE RENCE. IN VIEW OF THE ABOVE, THE ASSESSEE WOULD LIKE TO WI THDRAW THE ABOVE APPEAL FILED BEING INFRUCTUOUS AND THEREFORE NOT TO APPEAR IN THE CASE. KINDLY TAKE OUR ABOVE SUBMISSION ON RECORD AND PRES ENT BEFORE THE HON'BLE MEMBERS OF THE TRIBUNAL FOR SUITABLE DIRECT ION. 2.1. LD. COUNSEL ALSO FILED A COPY OF THE ORDER OF DCIT, MUMBAI, GIVING EFFECT TO THE ORDER OF CIT U/S. 263 OF THE A CT AND STATED THAT ONCE THE PROCEEDINGS U/S. 263 OF THE ACT WERE DROPPED BY PR.CIT, NOTHING CONSEQUENTIAL SURVIVES. HENCE, HE REQUESTED FOR WITHDRAWAL OF ASSESSEES APPEAL IN TERMS OF THE ABO VE LETTER. ITA NO.7237/MUM/2016 3 3. WHEN A QUERY WAS PUT TO LD. SR. DEPARTMENTAL REPRESENTATIVE, HE CONCEDED THE POSITION. AS THE F ACTS ARE CLEAR THAT THE CIT HAS DROPPED THE REVISION PROCEEDINGS I NITIATED U/S. 263 OF THE ACT, THE CONSEQUENTIAL ASSESSMENT PROCEE DINGS AND APPEAL WILL NOT SURVIVE. HENCE, WE PERMIT FOR WITHD RAWAL OF THIS CONSEQUENTIAL APPEAL. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF NOVEMBER, 2018 SD/- SD/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICI AL MEMBER MUMBAI; DATED: 28 TH NOVEMBER, 2018 TNMM ITA NO.7237/MUM/2016 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A),MUMBAI 4. THE CIT 5. DR, A BENCH, ITAT, MUMBAI BY ORDER, #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI