DCIT, CIRCLE - 5(1), KOLKATA vs. M/S. BALMER LAWRIE AND CO. LIMITED, KOLKATA

We have heard the ld. counsel for the assessee and gone through the records. We find that the present appeal is nothing but the abuse of process of law. The Department has filed the present appeal in a casual and mechanical manner even without going into the question as to whether the appeal against the impugned order lies or not. The order u/s 263 of the Act has already stood quashed by the Coordinate Bench of the Tribunal vide order dated 19.12.2018 passed in ITA Assessment year: 2012-13 M/s Balmer Lawrie and Co. Ltd No.1184/Kol/2017. The consequential proceedings pursuant to revision order u/s 263 of the Act would stand abated and becomes null and void. Therefore, the original assessment order/appellate order would stand and any subsequent orders passed pursuant to the revision order u/s 263 of the Act would get wiped out, to be treated as never have been passed. Therefore, there was no question of filing of appeal against the order of the CIT(A) passed in appeal against the assessment order passed in the set aside proceedings pursuant to revision order passed by the PCIT u/s 263 of the Act. The concerned PCIT has not applied his mind while casually approving the filing of the appeal before this Tribunal. In view of this, the present appeal is hereby dismissed.