DCIT, CIR-7(1), KOLKATA, Kolkata V. M/s Britannia Industries Ltd., Kolkata

ITA 852/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1550 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAKOLI DAS ITO
• Section: 263

Judgement Text

1 ITA NO.852/KOL/2015 BRITANNIA INDUSTRIES LTD., AY 2008-09 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 852/KOL/2015 ASSESSMENT YEAR: 2008-09 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1), KOLKATA VS. M/S. BRITANNIA INDUSTRIES LTD. (PAN: AABCB2066P) APPELLANT RESPONDENT DATE OF HEARING 10.07.2017 DATE OF PRONOUNCEMENT 12.07.2017 FOR THE APPELLANT SMT. KAKOLI DAS, ITO FOR THE RESPONDENT SMT. PRIYANKA SALARPURIA, FCA ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-3, KOLKATA DATED 20.03.2015 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE MS. PRIYANKA SALARPURIA, FCA DREW OUR ATTENTION TO THE IMPUGNED ORDER WHICH IS E MANATING FROM THE ORDER OF AO WHICH WAS THE ORDER PASSED BY HIM GIVING EFFECT TO THE OR DER OF THE LD. CIT PASSED U/S. 263 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT) ON 30.01.2013. IT WAS BROUGHT TO OUR KNOWLEDGE THAT THE ORDER OF THE LD. CIT PASSED U/S. 263 OF THE ACT HAS BEEN QUASHED BY THE TRIBUNAL VIDE ORDER DATED 02.03.2016 IN ITA NO. 390/KOL/2013. THEREFORE, HER PRAYER IS THAT THE AOS ORDER WHICH WAS CONSEQUENTIALLY PASSE D GIVING EFFECT TO THE ORDER OF LD. CIT U/S. 263 OF THE ACT IS ALSO NON EST IN THE EYES OF LAW. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE ORDER OF THE TRIBUNAL DATED 02.03.2016 WHICH HAS MERGED INTO THE ORDER OF THE L D. CIT PASSED U/S. 263 OF THE ACT. THEREFORE, AS PER DOCTRINE OF MERGER, THE ORDER OF THE ITAT ONLY PREVAILS AND, THEREFORE, THE 2 ITA NO.852/KOL/2015 BRITANNIA INDUSTRIES LTD., AY 2008-09 ORDER OF THE LD. CIT U/S. 263 OF THE ACT IS NULLITY AND SO NON EST IN THE EYES OF LAW AND, THE LD. CITS ORDER GIVING EFFECT TO THE ORDER OF THE A O IS ALSO NON EST AND SO, WE UPHOLD THE CONTENTION RAISED BY THE LD. AR AND, THEREFORE, THE APPEAL OF REVENUE IS DISMISSED ON THIS LEGAL ISSUE. 4. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12.07.2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12TH JULY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT DCIT, CIRCLE-7(1), KOLKATA. 2 RESPONDENT M/S. BRITANNIA INDUSTRIES LTD., 5/1A, HUNGERFORD STREET, KOLKATA-700 017 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY