DCIT, Central Circle - VII, Kolkata, Kolkata V. M/s. J.L. Morison (India) Ltd., Kolkata

ITA 988/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54751 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Assessee Lawyers: P R KOTHARI A R
• Section: 143(3); 260A; 263

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH: KOLKATA ( ) , , . . , , ) [BEFORE SRI MAHAVIR SINGH, J.M. & SRI C.D. RAO, A. M.] ! ! ! ! / I.T.A NO. 988/KOL/2011 '# $% '# $% '# $% '# $% / ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX, -V- M/S . J.L. MORISON (INDIA) LTD., KOLKATA CENTRAL CIRCLE-VII, KOLKATA (PAN: AAACJ 0248 C) ( &' &' &' &' /APPELLANT ) ( ()&' ()&' ()&' ()&' / RESPONDENT ) FOR THE APPELLANT ( &' ) : SHRI NIRAJ KUMAR, D.R. FOR THE RESPONDENT ( ()&' ): SHRI P.R. KOTHARI, A.R. *' + , *' + , *' + , *' + , /DATE OF HEARING: 14.12.2011 -$ , -$ , -$ , -$ , /DATE OF PRONOUNCEMENT: 29.12.2011 . / ORDER PER SHRI MAHAVIR SINGH, JUDICIAL MEMBER/ , :- THIS APPEAL OF REVENUE IS ARISING OUT OF ORDER OF C IT(A), CENTRAL-I, KOLKATA IN APPEAL NO109/CC-VII/(CIT(A.), C-I/10-11 DATED 29.04.2011. ORIGINAL ASSESSMENT WAS FRAMED U/S. 143(3) OF THE INCOME-TAX ACT 1961 BY THE AO VIDE OR DER DATED 28-03-2008. THE CONSEQUENTIAL ORDER GIVING EFFECT TO THE REVISION ORDER OF CIT U/S 263 OF THE ACT BY CIT, CENTRAL-1, KOLKATA DATED 1-3-2010 WAS GIVEN ON 11-11-2010 BY DCIT, CEN TRAL CIRCLE-VII, KOLKATA U/S. 263 R.WS 143(3) OF THE ACT FOR THE ASSESSMENT YEAR 2006-07. ITA NO.988/KOL./2011 2 2. AT THE OUTSET, IT IS TO BE MENTIONED THAT ORIGIN AL ASSESSMENT WAS FRAMED U/S 143(3) OF THE ACT ON 28.03.2008 AND SUBSEQUENTLY PROCEEDINGS UNDER SECTION 263 OF THE ACT WAS INITIATED AND ORDER WAS PASSED BY CIT, CENTRAL-I, KOLKATA SET TING ASIDE THE ASSESSMENT ORDER VIDE HIS ORDER DATED 01.03.2010. ONCE REVISION ORDER UNDER S ECTION 263 OF THE ACT WAS PASSED BY CIT, THE ASSESSING OFFICER FRAMED ASSESSMENT UNDER SECTI ON 263 R.W.S. 143(3) TO GIVE EFFECT OF THE ORDER OF CIT, CENTRAL-I, KOLKATA. IN THE MEANTIME, ITAT, KOLKATA BENCH VIDE ORDER IN ITA NO. 786/KOL./2010 DATED 13.04.2011 ALLOWED THE APPEAL O F THE ASSESSEE AND QUASHED THE REVISIONAL ORDER PASSED BY CIT UNDER SECTION 263 AND RESTORED THE ASSESSMENT FRAMED UNDER SECTION 143(3) VIDE ORDER DATED 28.03.2008. WE FIND THAT CI T(APPEALS) ON SAME REASONING HAS QUASHED THE CONSEQUENTIAL ORDER PASSED UNDER SECTIO N 263 R.W.S. 143(3) DATED 11.11.2010 BY GIVING FOLLOWING FINDING IN PARA 2.1 :- 2.1. I HAVE CAREFULLY CONSIDERED THE SUBMISSION OF THE LD. A/R. THE APPEAL UNDER CONSIDERATION IS AGAINST THE ORDER PAS SED BY THE AO IS CONSEQUENTIAL TO THE ORDER UNDER SECTION 263 DATED 01.03.2010 PASSED BY THE CIT, CENTRAL-I, KOLKATA. THE HONBLE ITAT VIDE ORDER IN ITA NO. 786/KOL./2010 DATED 13.04.2011 HAS ALLOW ED THE APPEAL OF THE ASSESSEE BY QUASHING THE ORDER PASSED BY THE CIT UNDER SECTION 263 AND RESTORING THE ASSESSMENT ORDER DATE D 28.03.2008. CONSIDERING ABOVE CONSEQUENTIAL ORDER UNDER SECTION 263/143(3) OF THE I.T. ACT DATED 11.11.2010 PASSED BY THE AO IS A DMITTED. 3. AGGRIEVED, REVENUE IS IN APPEAL BEFORE TRIBUNAL. THE ONLY ISSUE IN THIS APPEAL IS AS UNDER:- THAT ON THE FACTS AND IN THE CIRCUMSTANCES, THE CI T(A.) ERRED IN LAW IN ANNULLING THE ORDER UNDER SECTION 263/143(30 DAT ED 11.10.2011 FOLLOWING THE ORDER OF THE HONBLE ITAT DATED 13.04 .2011 IN ITA NO. 786/KOL./2010 IN VIEW OF THE FACT THAT REVENUE HAS DECIDED TO FILE REFERENCE UNDER SECTION 260A AGAINST THE SAID ORDER OF THE HONBLE ITAT. 4. WE ARE OF THE VIEW THAT THE REVISIONAL ORDER PAS SED BY THE CIT U/S 263 OF THE ACT SETTING ASIDE THE ASSESSMENT AND DIRECTING THE ASSESSING OF FICER TO MAKE FRESH ASSESSMENT, ASSESSING OFFICER CANNOT ASSUME JURISDICTION TO MAKE FRESH AS SESSMENT IN PURSUANCE OF CITS REVISIONAL ORDER TILL APPELLATE ORDER PASSED BY TRIBUNAL IS SE T ASIDE IN FURTHER PROCEEDINGS OR ITS OPERATION IS SUSPENDED BY COMPETENT COURT OR AUTHORITY. EVEN ORDER OF ASSESSMENT OR RE-ASSESSMENT IS PASSED BY THE AUTHORITY CONCERNED ON THE BASIS OF D IRECTION GIVEN BY CIT IN HIS REVISIONAL ITA NO.988/KOL./2011 3 ORDER, SUCH ORDER OF ASSESSMENT OR RE-ASSESSMENT IS LIABLE TO BE SET ASIDE IF THE REVISIONAL ORDER OF COMMISSIONER HAS BEEN SET ASIDE BY TRIBUNAL. AS IN THE PRESENT CASE, THE REVISIONAL ORDER IS SET ASIDE, THE CIT(A) HAS RIGHTLY SET ASIDE ASSESSM ENT FRAMED IN CONSEQUENCE TO REVISIONAL ORDER. WE UPHOLD THE ORDER OF CIT(A) AND GROUND OF APPEAL OF REVENUE IS DISMISSED. 5. IN THE RESULT, APPEAL FILED BY REVENUE IS DISMIS SED. / 0 12 3 /4 5 4 67 / 0 12 3 /4 5 4 67 / 0 12 3 /4 5 4 67 / 0 12 3 /4 5 4 67 ORDER PRONOUNCED IN THE OPEN COURT ON 29 / 12 /20 11. * 8 9 . 29/12/2011. SD/- SD/- [C.D. RAO/ ( . . ] [MAHAVIR SINGH / ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ DATED : 29 / 12/ 2011 COPY OF THE ORDER FORWARDED TO: 1 . M/S. J.L. MORISON (INDIA) LTD., 20, R.N. MUKHERJEE ROAD, KOLKATA-1 2 DCIT, CENTRAL CIRCLE-VII, KOLKATA 3. COMMISSIONER OF INCOME-TAX (APPEALS) , KOLKATA 4. CIT, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.