ITO, Chandigarh V. Sh. Kirti Anand, Chandigarh

MA 70/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5523 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MANJIT SINGH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.70/CHD/2016 (IN ITA NO. 214/CHD/2015) ( ASSESSMENT YEAR 2008-09) THE I.T.O., VS SHRI KRITI ANAND, WARD 5(3), # 2543, SECTOR 47-C, CHANDIGARH. CHANDIGARH. PAN : ABZPA9718M (APPLIICANT) (RESPONDENT) APPLICANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI VINEET KRISHAN DATE OF HEARING : 28.04.2017 DATE OF PRONOUNCEMENT : 28.04.2017 O R D E R PER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE DEPARTMENT FOR RECALLING OF ORDER DATE D 15.12.2015 PASSED IN ITA NO.214/CHD/2015 RELATING T O ASSESSMENT YEAR 2008-09. IT HAS BEEN PLEADED IN TH E PRESENT MISCELLANEOUS APPLICATION THAT EARLIER THE TRIBUNAL HAD QUASHED THE REVIOSION ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (HEREINAFTER REFERRED TO AS CIT) U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHOR T THE ACT) IN ITA NO.540/CHD/2013 DATED 14.10.2015. THE QUANTUM ADDITIONS MADE BY THE ASSESSING OFFICER CONSEQUENTIAL TO THE ORDER PASSED U/S 263 OF THE AC T BY THE CIT, WERE ALSO QUASHED BY THE TRIBUNAL VIDE ORDER D ATED 15..15.2015 PASSED IN ITA NO.214/CHD/2015, OBSERVIN G 2 THAT SINCE THE ORDER U/S 263 OF THE ACT DATED 21.3. 2013 HAS ALSO BEEN QUASHED BY THE TRIBUNAL, THEREFORE, THE CONSEQUENTIAL ADDITIONS TO THE SAID ORDER PASSED U/ S 263 OF THE ACT WERE NOT SUSTAINABLE. 2. NOW THROUGH THIS MISCELLANEOUS APPLICATION THE REVENUE HAS PLEADED THAT SINCE THE DEPARTMENT HAS F ILED AN APPEAL BEFORE THE HON'BLE HIGH COURT AGAINST THE ORDER OF THE TRIBUNAL DATED 14.10.2015 PASSED IN ITA NO.540/CHD/2013 IN RELATION TO THE QUASHING OF THE ORDER PASSED U/S 263 AND THE MATTER IS SUB-JUDICED BEFOR E THE HON'BLE HIGH COURT, THEREFORE, THE DECISION IN THE APPEAL RELATING TO QUANTUM ADDITIONS PASSED IN ITA NO.214/CHD/2015 BE RECALLED AND KEPT IN ABEYANCE TI LL THE DECISION OF THE HON'BLE HIGH COURT IN RELATION TO THE APPEAL OF THE REVENUE AGAINST THE QUASHMENT OF 263 ORDER (SUPRA) 3. WE DO NOT FIND ANY MERIT IN THE ABOVE MISCELLANEOUS APPLICATION OF THE REVENUE. THE ORDE R DATED 14..10.2015 OF THE TRIBUNAL PASSED IN ITA NO.540/CHD/2013 VIDE WHICH THE ORDER OF THE CIT PAS SED U/S 263 OF THE ACT WAS QUASHED IS STILL IN FORCE AN D THE SAME TILL DATE HAS NEITHER BEEN STAYED NOR QUASHED BY ANY OF THE HIGHER AUTHORITIES. WHEN THE REVISION ORDER PASSED U/S 263 OF THE ACT HAS ALREADY BEEN QUASHED BY THE TRIBUNAL, THERE IS NO JUSTIFICATION IN KEEPING THE QUANTUM ADDITIONS ALIVE OR IN KEEPING THE APPEAL RELATING T HERETO IN ABEYANCE. WHEN THE BASIC ORDER U/S 263 PURSUANT TO 3 WHICH THE IMPUGNED ADDITIONS WERE MADE HAVE ALREADY BEEN QUASHED, THE IMPUGNED ADDITIONS HAVE NO LEGS T O STAND ON AND THE TRIBUNAL HAS RIGHTLY DELETED THE S AME. IN OUR VIEW, THERE IS NO AMBIGUITY OR ERROR IN THE ORDER DATED 15.12.2015 OF THE TRIBUNAL. IF THE HON'BLE H IGH COURT, AT ANY STAGE, REVERSE THE ORDER DATED 14.10. 2015 OF THE TRIBUNAL PASSED IN ITA NO.540/CHD/2013, THE DEPARTMENT WILL BE AT LIBERTY TO AVAIL APPROPRIATE LEGAL REMEDY AS MAY BE AVAILABLE TO IT AS PER THE PROVISI ONS OF LAW. WITH THESE ABOVE OBSERVATIONS, THIS MISCELLAN EOUS APPLICATION OF THE REVENUE IS HEREBY DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.04.2017. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 TH APRIL, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4