Sukhbir Singh Dhupia, Kolkata V. Principal C.I.T. - 13, Kolkata, Kolkata

ITA 992/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8752 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIGYANESHWAR NATH DUTTA
• Section: 143(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.992/KOL/2018 ASSESSMENT YEAR: 2013-14 SUKHBIR SINGH DHUPIA C/O TAPARIA & CO. 28, BLACK BURN LANE, 6 TH FLOOR, KOLKAT-700 001 [ PAN NO.ADPPD 7774 C ] / V/S . PRINCIPAL COMMISSIONER OF INCOME TAX, 13, 3, GOVT. PLACE, KOLKAT-700 001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI VIGYANESHWAR NATH DUTTA, ADVOCATE /BY RESPONDENT SHRI VIJAY SHANKAR, CIT-DR /DATE OF HEARING 01-01-2020 /DATE OF PRONOUNCEMENT 17-01-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATAS ORDER DATE D 26.03.2018 PASSED IN CASE NO.PR.CIT-13/KOL/ORDER U/S263/2017-18/7140-42, INVO LVING PROCEEDINGS 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT EMERGES THE OUTSET THAT THE PCIT HAS PASSED H IS SEC. 263 REVISION ORDER UNDER CHALLENGE ON 26.03.2018 REVERSING THE REGULAR ASSES SMENT IN QUESTION DATED 17.03.2016 THEREBY HOLDING IT AS AN ERRONEOUS ARE C AUSING PREJUDICE TO INTEREST OF THE REVENUE. CASE FILE INDICATES THAT THE ASSESSEE HAD PREFERRED ITS APPEAL AGAINST THE SAID ITA NO.992/KOL/2018 ASSESSMENT YEAR 2 013-14 SUKHBIR SINGH DHUPIA VS PCIT. CIR-13, KOL. PAGE 2 REGULAR ASSESSMENT INVOLVING VARIOUS DISALLOWANCE(S ) / ADDITION(S) ON LEGALITY AS WELL AS ON MERITS. THE SAID APPEAL HAD BEEN FILED ON 26. 04.2016. THE CIT(A)S ORDER DATED 11.09.2018 HAS QUASHED THE ABOVE REGULAR ASSESSMENT FOR WANT OF SEC. 143(2) NOTICE. ALTHOUGH LEARNED CIT-DR HAS VEHEMENTLY CONTENDED TH AT THE INSTANT CASE IS NOT HIT BY SEC. 263 EXPLANATION 1(C) SINCE THE CIT(A)S ORDER QUASHING THE IMPUGNED REGULAR ASSESSMENT IS DATED 11.09.2018 AS AGAINST THE PCIT S REVISION DIRECTIONS UNDER CHALLENGE PASSED ON 26.03.2018, WE HOLD THAT THIS T ECHNICAL ARGUMENT DESERVES TO BE REJECTED SINCE THE ASSESSMENT ITSELF FORMING THE SU BJECT-MATTER OF REVISION PROCEEDINGS STANDS QUASHED. THE PCITS REVISION PROCEEDINGS UND ER CHALLENGE HAVE NO LEGS TO STAND THEREFORE. WE ACCORDINGLY HOLD THAT THE ASSES SEES INSTANT APPEAL PREFERRED AGAINST THE SEC. 263 PROCEEDINGS DESERVES TO BE ACC EPTED FOR THIS PRECISE REASON ONLY. ORDERED ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 17/01/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 17/01/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SUKHBIR SINGH DHUPIA C/O TAPARIA & CO., 28, BLACK BURN LANE, 6 TH FLOOR, KOLKATA-12 2. /RESPONDENT-PR.COMMISSIONER OF INCOME TAX-13, 3,GOV T.PLACE, KOLKATA-001 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. ))- , - /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,