Gulbrandsen Technologies (India) P.Ltd., Vadodara V. Income Tax Officer,1(1)(1), Baroda

ITA 774/AHD/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9159 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 19-01-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN SHARMA HE ARING CONCLUDE
• Assessee Lawyers: MAHAVEER C JAIN
• Section: 143(3); 147; 263

Judgement Text

I.T.A. NO. 774 /AHD/201 5 ASSESSMENT Y EAR: 20 0 8 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD I BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] I.T.A. NO. 774 /AHD/201 5 ASSESSMENT Y EAR : 20 0 8 - 09 GULBRANDSEN TECHNOLOGIES (INDIA) PVT. LTD., ... ........... . APPELLANT 405, SYNERGY SQU ARE, KRISHNA INDUSTRIAL ESTATE, GOWRA, VADODARA 390 0 16 . [PAN: AA B C G 9006 E ] VS. INCOME TAX OFFICER 1(1)(1) , BARODA . ..... ............ RESPONDENT APPEARANCES BY MAHAVEER C. JAIN FOR THE APPELLANT SUMAN SHARMA FOR THE RESPONDENT HE ARING CONCLUDED ON: 1 9 / 0 1 / 20 17 ORDER PRONOUNCED ON : 16 / 0 2 / 20 1 7 O R D E R PER PRAMOD KUMAR , AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23.02.2015 PASSED BY THE INCOME TAX OFFICER , WARD - 1(1)(1) , BARODA UNDE R SECTION 143(3) READ WITH SECTION 263 OF THE INCOME TAX ACT, 1 961 , FOR THE ASSESSMENT YEAR 200 8 - 09. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING , IT WAS NOTICED THAT THE APPEAL IS DIRECTED AGAINST ORDER PASSED BY THE ASSESSING OFFICER. WE PUT IT TO THE LEARNED C OUNSEL , AS TO WHY THIS APPEAL SHOULD NOT BE DISMISSED AS NOT MAINTAINABLE SINCE SECTION 253(1 )(D) PERMITS THIS TRIBUNAL TO ENTERTAIN ONLY SUCH APPEAL AGAINST ORDERS I.T.A. NO. 774 /AHD/201 5 ASSESSMENT Y EAR: 20 0 8 - 09 PAGE 2 OF 3 PASSED BY THE A SSESSING OFFICER AS ARE PASSED IN PURSUANCE OF THE DIRECTION S OF TH E DISPUTE RESOLUTION PANEL (DRP). 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE ORIGINAL A SSESSMENT O RDER UNDER SECTION 143(3) READ WITH SECTION 144C(3) WAS PASSED AS A RESULT OF THE DIRECTIONS OF THE DRP AND THAT THE SAID A SSESSMENT O RDER WAS SU BJECTED TO REVISION PROCEEDINGS UNDER SECTION 263 BY THE LD . CIT (A) AND THAT THE PRESENT ASSESSMENT O RDER IS PASSED AS A RESULT OF DIRECTIONS OF THE LD . C OMMISSIONER. IT WAS CONTENDED THAT THE OR DER PASSED BY THE ASSESSING OFFICER AS A RESULT OF REVISION PROCEEDINGS UNDER SECTION 263 IN THESE CIRCUMSTANCES SHOULD ALSO BE TREATED AS OR D ER IN PURSUANCE OF THE DIRECTIONS OF THE DRP. HE HAS THUS URGED TO ACCEPT THE SAID APPEAL AND ADJUDICATE UPON THE SAME ON MERITS. 4 . LEARNED DEPARTMENTAL REPRESENTATIVE FAIR LY SUMMITS THAT THIS APPEAL IS NOT MAINTAINABLE AND THE DIRECT APPEAL BEFORE THE TRIBUNAL AGAINST THE A SSESSMENT O R DER CAN ONLY BE FILED WHEN THE A SSESSMENT O RDER ITSELF IS PASSED IN PURSUANCE OF THE DIRECTIONS OF THE DRP. 5 . WE HAVE HEARD THE RIVAL CONTEN TIONS AND PERUSED THE MATERIAL ON RECORD . 6 . WE FIND THAT SECTION 253(1 )(D) PERMITS THIS TRIBUNAL TO ENTERTAIN ONLY SUCH APPEALS AGAINST ORDERS PASSED BY THE ASSESSING OFFICER UNDER SECTION 143 OR SECTION 147 OR SECTION 153 A OR SECTION 153 C OF THE ACT AS A RE PASSED IN PURSUANCE OF THE DIRECTIONS OF THE DRP. THERE IS NO DISPUTE THAT THE PRESENT A SSESSMENT O RDER IS NOT PASSED IN PURSUANCE OF THE DIRECTIONS OF THE DRP. THE MERE FACT THAT THE ORIGINAL ASSESSMENT WHICH WAS PASSED IN PURSUANCE OF THE DIRECTIONS OF THE DRP DOES NOT MAKE ANY DIF F ERENCE. THE ASSESSEE APPELLANT IS , THEREFORE, CLEARLY BEFORE THE WRONG I.T.A. NO. 774 /AHD/201 5 ASSESSMENT Y EAR: 20 0 8 - 09 PAGE 3 OF 3 FORUM . I N VIEW OF THESE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DISMISS THE PRESENT APPEAL AS NON - MAINTAIN ABLE. ORDERED ACCORDINGLY. 7 . IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF FEBRUARY , 2017 . SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 16 TH DAY OF FEBRUARY, 201 7 . PBN/* COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AH MEDABAD BENCHES, AHMEDABAD