Shri Vijaysinh Ishwarlal Barot, Mehsana V. The CIT(Cent.)-1, Ahmedabad

ITSSA 358/AHD/2011

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6607 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 02-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA OJHA
• Assessee Lawyers: S N DIVATIA
• Section: 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(SS)A NO.358/AHD/2011 ASSESSMENT YEAR :2003-04 VIJAYSINH ISHWARLAL BAROT, VILLAGE : KOCHAVA, NR. SHANKU WATER PARK, JAGUDAN, TAL: MEHSANA PAN : ABAPB 7847 H VS THE CIT, CENTRAL-1, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI S.N. DIVATIA, AR REVENUE BY : SHRI VIRENDRA OJHA, CIT-DR / DATE OF HEARING : 12/08/2021 / DATE OF PRONOUNCEMENT: 09/09/2021 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT : THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (CENTRAL)-I, AHM EDABAD DATED 24.03.2011, PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961, FOR ASSESSMENT YEAR 2003-04. 2. ON 12 TH AUGUST 2021, THE TRIBUNAL HAS PASSED THE FOLLOWING ORDER:- PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE ASSESSEE AGAINST ORDER OF THE LD.CIT(A) DATED 24.3.2011 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. 2. IT EMERGES OUT FROM THE RECORD THAT SHRI VIJAYS INH ISHARLAL BAROT DIED ON 25.10.2012 LEAVING BEHIND THE FOLLOWING LEGAL HE IRS: I) RAJENDRAKUMAR VIJAYSINH BRAHMBHATT II) SANGEETABE MUKURBHAI BAROT III) SHRI ASHOKUMAR VIJAYSINGH BAROT IV) BHAVNABEN SANJAYKUMAR BAROT V) PARULBEN KANAKBHAI BAROT IT(SS)A NO. 358/AHD/2011 VIJAYSINH ISHWARLAL BAROT VS. CIT AY : 2003-04 2 3. AN APPLICATION FOR IMPLEADING L/RS HAS BEEN FIL ED BY THE L/RS. WE ACCORDINGLY TAKE THE ABOVE L/RS ON RECORD. SHRI S.N . DIVETIA HAS FILED POWER OF ATTORNEY ON BEHALF OF SHRI ASHOKUMAR VIJAYSINH B AROT. WE INQUIRED FROM SHRI DIVETIA WHETHER ANY ASSESSMENT ORDER HAS BEEN PASSED IN PURSUANCE TO THE ORDER PASSED UNDER SECTION 263 OF THE ACT OR NO T. ACCORDING TO THE INFORMATION AVAILABLE TO THE ASSESSEE, NO ASSESSMEN T ORDER HAS BEEN PASSED IN PURSUANCE OF THE ORDER UNDER SECTION 263. IT IS PER TINENT TO NOTE HERE THAT THIS ORDER WAS PASSED ON 24.3.2011, AND IF NO ASSESSMENT HAS BEEN PASSED, THEN ASSESSMENT WOULD BECOME TIME BARRED, AND IF THAT BE SO, THIS APPEAL WILL BECOME REDUNDANT, BECAUSE THIS ORDER WILL BE A NON- EXECUTABLE ONE. IN ORDER TO ASCERTAIN THIS FACTUAL POSITION, WE GIVE TWO WEE KS' TIME TO THE LD.DR TO FIND OUT AS TO WHETHER ANY ASSESSMENT ORDER IS PASS ED IN PURSUANCE OF THE ORDER PASSED UNDER SECTION 263 OR NOT. THE LD. DR M AY SUBMIT THIS INFORMATION ON OR BEFORE 31.8.2021. WE WILL WAIT TO PASS A FORMAL ORDER UPTO 31.8.2021, AND IN CASE NO INFORMATION IS BEING SUBM ITTED BY THE REVENUE, WE WILL TREAT THE STATEMENT OF SHRI S.N. DIVETIA MADE AT BAR AS EXHIBITING TRUE STATE OF AFFAIRS AND DISMISS THIS APPEAL BEING REDU NDANT AND BECOME INFRUCTUOUS. 3. IN PURSUANCE OF THIS ORDER, THE LEARNED CIT-DR H AS NOT PLACED ON RECORD ANY INFORMATION; THEREFORE, WE ASSUME THAT T HE CONTENTIONS MADE BY SHRI S.N. DIVETIA AT THE BAR AS CORRECT AND IT IS C ONSTRUED THAT NO ASSESSMENT ORDER HAS BEEN PASSED IN PURSUANCE OF THE IMPUGNED ORDER DATED 24.03.2011 PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 196 1. THE PROCEEDINGS IN PURSUANCE OF THIS IMPUGNED ORDER WOULD BECOME TIME BARRED BEFORE THE LEARNED ASSESSING OFFICER; THEREFORE, IN A WAY, THI S APPEAL HAS BECOME REDUNDANT AND NO ADJUDICATION IS REQUIRED. ACCORDI NGLY, THE APPEAL OF THE ASSESSEE IS TREATED AS INFRUCTUOUS AND DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 9 TH SEPTEMBER 2021 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED) (R AJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT AHMEDABAD, DATED 09/09/2021 *BT IT(SS)A NO. 358/AHD/2011 VIJAYSINH ISHWARLAL BAROT VS. CIT AY : 2003-04 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ) ( / THE CIT(A)- 5. , , /DR,ITAT, AHMEDABAD, 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) ITAT, AHMEDABAD 1. DATE OF DICTATION- 08.09.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08.09.2021 OTHER MEMBER 08.09.2021. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 09.09.2021 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 09.09.2021.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09.09.2021. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REG ISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER