Assistant Commissioner of Income-tax, Central Circle -2, Nashik V. Anant K. Rajegaonkar, Nashik

ITSSA 102/PUN/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4306 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 10-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.102 to 106/PUN/2019 िनधाᭅरण वषᭅ / Assessment Years: 2006-07 to 2009-10 & 2011-12 ACIT, Central Circle-2, Nashik Vs. Anant K. Rajegaonkar, G-3, Crown Commercial Complex, Sharanpur Road, Nashik- 422002. PAN : ACPPR9345E Appellant Respondent आदेश / ORDER PER BENCH : These are the appeals filed by the Revenue directed against the common order of ld. Commissioner of Income Tax (Appeals)- 12, Pune dated 29.04.2019 for the assessment years 2006-07 to 2009-10 and 2011-12. 2. Since the identical facts and common issues are involved in the above captioned five appeals, we proceed to dispose of the same by this common order. Revenue by : Shri Sardar Singh Meena Assessee by : Shri Pramod S. Shingte Date of hearing : 18.05.2022 Date of pronouncement : 18.05.2022 IT(SS)A Nos.102 to 106/PUN/2019 2 3. We find from the material on record that the impugned assessment orders were passed consequent to the order passed by the ld. Commissioner of Income Tax (Central), Nagpur in exercise the power of revision vested with him under the provisions of section 263 of the Income Tax Act, 1961 (‘the Act’) vide order dated 25.03.2015. This revision order had been set-aside by this Tribunal vide order dated 28.03.2018 in ITA No.816 to 822/PUN/2015. Therefore, the ld. CIT(A) had rightly held that the consequential orders passed u/s 143(3) r.w.s. 263 do not survive. Hence, we do not find any illegality, infirmity in the impugned order of the ld. CIT(A). Merely because the Department is in appeal against the order of the Tribunal, the appeal against the consequential order does not survive. Accordingly, the appeals filed by the Revenue stand dismissed. 4. In the result, all the above five appeals filed by the Revenue stand dismissed. Order pronounced on this 18 th day of May, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 18 th May, 2022. Sujeet IT(SS)A Nos.102 to 106/PUN/2019 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Pune. 4. The Pr.CIT Central, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.