ASST CIT CIR 2, THANE V. UMARAOSINGH OSTWAL, THANE

ITA 7486/MUM/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2779 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 19-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 143(3); 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND SANJAY GARG, (JM) . . , , / I.T. A. NO . 7486 / MUM/20 1 3 ( / ASSESSMENT YEAR : 20 0 7 - 08 ) ASSTT.COMMISSIONER OF INCOME TAX , CIRCLE - 2, ROOM NO.27, 6 TH FLOOR, ASHAR I T PARK, WAGALE INDUSTRIAL ESTATE, ROAD NO.16Z, THANE (W) - 400604 / VS. SHRI UMRAOSINGH OSTWAL, A - 1, SHAN TI GANGA, OPP, RAILWAY STATION , BH A YANDER EAST, DIST.THANE - 401105 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN : AABPO9 3 28N / APP ELLANT BY SHRI ABHINAY KUMBHAR / RESPONDE NT BY SHRI VIMAL PUNMIYA / DATE OF HEARING : 29.10 .2015 / DATE OF PRONOUNCEMENT : 2 9 . 10 .2015 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 10. 09 . 2013 PASSED BY LD CIT(A) - 1, THANE FOR ASSESSMENT YEAR 200 7 - 08 . 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED APPELLATE ORDER HAS BEEN PASSED BY LD CIT(A) AGAINST THE ASSESSMENT ORDER PA SSED U/S 143(3) R.W.S.263 OF THE INCOME TAX A CT, 1961 CONSEQUENT TO THE REVISION ORDER PASSED BY THE COMMISSIONER OF INC OME TAX U/S 263 OF THE ACT . HE FURTHER SUBMITTED THAT THE ASSESSEE HAD CHALLENGED THE REVISION ORDER PASSED BY LD CIT BY FILING APPEAL BEFORE ITA NO. 7486 /MUM/201 3 2 THE ITAT AND THE TRIBUNAL , VIDE ITS ORDER DATED 10.5.2013 PASSED IN I TA NO.8857/MUM/2011 HAS SET ASIDE THE REVISION ORDER. ACCORDINGLY, THE LD. COUNSEL SUBMITTED THAT THE ASSESSMENT ORDER PASSED BY THE AO AND ALSO THE APPELLATE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX D O NOT HAVE INDEPENDENT LEGS TO STAND ON ITS OWN. ACCORDINGLY, HE SUBMITTED THAT THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. 3 . THE LD. DR, ON THE CONTRARY, SUBMITTED THAT THE REVENUE HAS CHALLENGED THE ORDER P ASSED BY THE TRIBUNAL BY FILING APPEAL BEFORE THE HIGH COURT. 4 . HAVING HEARD THE RIVAL CONTENTIONS , WE FIND MERIT IN THE SUBMISSIONS MADE BY THE LD.AR. SINCE THE REVISION ORDER PASSED BY THE COMMISSIONER HAS BEEN SET ASIDE BY THE TRIBUNAL , THE IMPUGNED ASSESSMENT ORDER AS WELL AS APPELLATE ORDER CANNOT SURVIVE ON ITS OWN. ACCORDINGLY, THE APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED . WE ORDER A CCORDINGLY . 5 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. P RONOUNCED ACCORDI NGLY IN THE OPEN COURT ON 2 9 TH OCT , 2015 . 2 9 TH OCT , 2015 SD SD ( / SANJAY GARG ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 2 9 TH OCT, 2015 . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED ITA NO. 7486 /MUM/201 3 3 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY O RDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI