ACIT 13(3)(2), Mumbai V. M/S LHOTSE DEVELOPERS & TRADING PVT. LTD., Mumbai

ITA 842/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7675 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MICHAEL JERALD
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO. 842/MUM/2019 (ASSESSMENT YEAR: 2012-13) A C I T - 12(3)(2) ROOM NO. 147 B, 1ST FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 VS. M/S. LHOTSE DEVELOPERS & TRADING PVT. LTD. RAHEJA CHAMBERS, LINKING ROAD, SANTACRUZ (W) MUMBAI 400054 PAN AABCL0079N APPELLANT RESPONDENT APPELLANT BY: SHRI MICHAEL JERALD RESPONDENT BY: SHRI MAYANK THOSAR DATE OF HEARING: 28.01.2020 DATE OF PRONOUNCEMENT: 30.01.2020 O R D E R PER R.C. SHARMA, AM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A)-20, MUMBAI FOR A.Y. 2012-13, IN THE MATTER OF ORDER PAS SED BY THE AO UNDER SECTIONS 143(3) R.W.S. 263 OF INCOME TAX ACT, 1961 (HEREINAFTER 'THE ACT'). 2. AT THE OUTSET THE LEARNED A.R. PLACED ON RECORD THE ORDER OF THE TRIBUNAL IN ITA NO. 2811/MUM/2017 DATED 31 ST JULY, 2018 WHEREIN THE ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE AC T WAS QUASHED. HOWEVER, WE FIND THAT THE AO HAS PASSED ORDER TO GI VE EFFECT TO THE ORDER PASSED THE CIT UNDER SECTION 263 OF THE ACT. SINCE THE ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE ACT DID NOT SURVIVE, T HEREFORE THE CONSEQUENTIAL ORDER PASSED BY THE AO HAS NO LEGS TO STAND. ACCORDINGLY WE ITA NO. 842/MUM/2019 M/S. LHOTSE DEVELOPERS & TRADING PVT. LTD. 2 DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(A ) IN HOLDING THAT THE ORDER PASSED BY THE AO UNDER SECTION 143 R.W.S. 263 OF TH E ACT DO NOT SURVIVE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2020. SD/ - SD/ - (PAWAN SINGH) (R.C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: JANUARY, 2020 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -20, MUMBAI 4. THE PR.CIT - 12, MUMBAI 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.