DCIT, Jaipur V. GREEN TRIVENI DEVELOPERS, Jaipur

ITA 836/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5357 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA CIT DHK
• Keywords: Tax effect
• Section: 263

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH VH- VKJ- EHUK] YS[ KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA-@ ITA NO.836/JP/15 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 THE DY. CIT, CIRCLE-2, JAIPUR CUKE VS. M/S GREEN TRIVENI DEVELOPERS, 309 -310, CITY PEARL, OPP. HOTEL GANGAUR, M.I. ROAD, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAFFT 5998 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VIJAY GOYAL (C.A.) JKTLO DH VKSJ LS@ REVENUE BY :S HRI B.K. GUPTA(CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.04.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 28/04/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A)-I, JAIPUR DATED 21.09.2015 PERTAINING TO ASSESSMENT YEAR 2009 -10. THE REVENUE HAS TAKEN FOLLOWING GROUNDS OF APPEAL: (I) AS THE ORDER IS NOT ACCEPTABLE ON MERITS, OR YES (II) THOUGH TAX EFFECT IS BELOW THE PRESCRIBED LIMIT, T HE CASE FALLS UNDER THE EXCEPTIONS (TO BE SPECIFIED) OF THE INSTRUCTION OF CBDT ON MONETARY LIMITS. NA. (III) AUTHORIZATION U/S 253(2) OF THE IT ACT IS ISSUED SE PARATELY. APPEAL TO BE FILED ACCORDINGLY. 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSSSEE PO INTED OUT THAT THE IMPUGNED ASSESSMENT ORDER AS CHALLENGED BEFORE THE CIT(A) WAS PASSED IN PURSUANCE TO THE DIRECTIONS OF THE LD. CIT U/S 263 OF THE INCOME TAX ACT, 1961. HE SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT H AS BEEN QUASHED BY THE ITA NO. 836/JP/14 THE DCIT CIRCLE-5, JAIPUR VS. M/S GREEN TRIVENI DEV ELOPERS, JAIPUR 2 TRIBUNAL BY HOLDING THAT THE ASSESSMENT ORDER ORIG INALLY PASSED WAS NEITHER ERRONEOUS NOR PREJUDICIAL TO THE INTEREST OF REVEN UE. HE DREW OUR ATTENTION TO THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 291/JP/ 14 THIS FACT IS CONTROVERTED BY LD. DR. HOWEVER, HE RELIED ON THE ORDER OF THE AO. 2.1 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDER OF AUTHORITIES BELOW. THERE IS NO DISPUTE WITH REGARD TO THE FACT THAT THE ORIGINAL A SSESSMENT WAS REVISED BY THE ORDER OF LD. CIT U/S 263 OF THE INCOME TAX AT, 1961 AND THE LD. CIT HAS SET- ASIDE THE ORIGINAL ASSESSMENT ORDER AND DIRECTED TH E AO TO MAKE THE ASSESSMENT AFRESH. HOWEVER, THE ORDER U/S 263 WAS SUBJECT MATTER BEFORE THE TRIBUNAL IN ITA NO. 291/JP/14 AND THE TRIBUNAL WAS PLEASED TO SET-ASIDE AND QUASHED THE ORDER OF THE CIT. 2.2 UNDER THESE FACTS WE DO NOT SEE ANY REASONS T O INTERFERE WITH THE ORDER OF THE LD. CIT(A). AS THE ORDER U/S 263 OF TH E ACT IS QUASHED BY THIS TRIBUNAL, CONSEQUENTLY ANY ORDER PASSED IN PURSUANC E OF SUCH ORDER BECOMES NULITY. MOREOVER IT IS NOTICED THAT REVENUE HAS NO T TAKEN SPECIFIC GROUND OF APPEALS. ACCORDINGLY APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 28/04 /2016. SD/- SD/- (T.R. MEENA) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 28 / 04 /2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE DCIT, CIRCLE-2, JAIPUR 2. THE RESPONDENT- M/S GREEN TRIVENI DEVELOPERS, J AIPUR 3. THE CIT(A) 2, JAIPUR 4. THE CIT-II, JAIPUR 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 836 /JP/15) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR. ITA NO. 836/JP/14 THE DCIT CIRCLE-5, JAIPUR VS. M/S GREEN TRIVENI DEV ELOPERS, JAIPUR 3