Shri Jayesh J.Dave, Baroda V. The Dy.CIT.,Circle-5, Baroda

ITSSA 26/AHD/2009

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8450 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 27-04-2011
• Assessment Year: misc
• Appeal Filed On: 24-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K VYAWAHARE
• Assessee Lawyers: P M MEHTA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER) IT(SS)A NO.26/AHD/2009 [BLOCK PERIOD 1/4/95 TO 19/12/2011] JAYESH J. DAVE B-902, AISHWARYA COMPLEX NR. ELLORA PARK VEGETABLE MARKET ELLORAPARK, VADODARA. PAN : AABPD 1413 D VS. DCIT, CIR.5 BARODA. IT(SS)A NO.30/AHD/2009 [BLOCK PERIOD 1/4/95 TO 19/12/2011] DCIT, CIR.5 BARODA. VS. JAYESH J. DAVE B-902, AISHWARYA COMPLEX NR. ELLORA PARK VEGETABLE MARKET ELLORAPARK, VADODARA. PAN : AABPD 1413 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.M. MEHTA REVENUE BY : SHRI K.K. VYAWAHARE O R D E R PER G.D. AGARWAL, VICE-PRESIDENT: THESE CROSS-APPEALS ARE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-V, BARODA DATED 24.03.2009 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 158BC THE INCOME TAX ACT, 1961 . SINCE THE ISSUES ARE CONNECTED FOR THE SAKE OF CONVENIENCE, WE DISPO SE OF BOTH THE APPEALS BY THIS COMMON ORDER. IT(SS)A NO.26 AND 30/AHD/2009 -2- 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT THESE CROSS APPEALS HAVE ORIGINATED FROM THE A SSESSMENT ORDER DATED 29-12-2006. THE ASSESSMENT ORDER DATED 29-12-2006 WAS PASSED BY THE AO IN PURSUANCE TO THE ORDER UNDER SECTION 263 PASS ED BY THE CIT-III, BARODA. THAT ON APPEAL, THE ITAT, AHMEDABAD BENCH IN IT(SS)A.NO.122/AHD/2006 HAS QUASHED THE ORDER OF TH E CIT PASSED UNDER SECTION 263. HE THEREFORE SUBMITTED THAT WHE N THE ORDER UNDER SECTION 263 HAS BEEN QUASHED, THE ASSESSMENT ORDER PASSED IN PURSUANCE THEREOF CANNOT SURVIVE AND THE SAME HAS TO BE QUASH ED. IN THIS VIEW OF THE MATTER BOTH THE APPEALS WHICH HAVE ORIGINATED F ROM THE ASSESSMENT ORDER DATED 29-12-2006 PASSED UNDER SECTION 158BC W OULD NOT SURVIVE AND ARE LIABLE TO BE DISMISSED. HE FILED A COPY OF THE ITAT ORDER IN IT(SS)A.NO.122/AHD/2006. 3. THE LEARNED DR ON THE OTHER HAND RELIED UPON THE ORDERS OF THE ASSESSING OFFICER. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS AND PERUSED THE MATERIAL PLACED BEFORE US. THE ASSESSMENT ORD ER DATED 29-12-2006 PASSED FOR THE BLOCK PERIOD 1-4-95 TO 19-12-2001 UN DER SECTION 158BC OF THE IT ACT WAS PASSED IN PURSUANCE TO THE ORDER UND ER SECTION 263 BY CIT, BARODA. THE ORDER UNDER SECTION 263 HAS BEEN QUASHED BY ITAT IN ITS ORDER DATED 9-10-2009 VIDE IT(SS)A.NO.122/AHD/2 006. ONCE ORDER UNDER SECTION 263 HAS BEEN QUASHED, THE ASSESSMENT ORDER PASSED UNDER SECTION 158BC IN PURSUANCE TO THE ORDER UNDER SECTI ON 263 CANNOT SURVIVE. THEREFORE, THE ASSESSMENT ORDER DATED 29- 12-2006 IN THE CASE OF THE ASSESSEE PASSED UNDER SECTION 158BC FOR THE BLO CK PERIOD 1-4-95 TO 19-12-2001 IS QUASHED. ONCE THE ASSESSMENT ORDER ITSELF HAS BEEN IT(SS)A NO.26 AND 30/AHD/2009 -3- QUASHED, THE APPEALS ORIGINATED THEREFROM ALSO CANN OT SURVIVE. THEREFORE, THE CROSS APPEALS OF THE ASSESSEE AS WELL AS REVENU E ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27 TH APRIL, 2011 SD/- SD/- (BHAVNESH SAINI) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 27-04-2011 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD 1. DATE OF DICTATION : 27-04-2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER. : 27-04-2011 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S : 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT. : 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER : 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. : 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK. : 28-04-2011 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. : 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER. : 10. DATE OF DESPATCH OF THE ORDER :