JAGANNATH TUKARAM MRAGAJALE,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, AURANGABAD

The assessee has raised the following ground of appeal:- On the facts and in the circumstances of the case and in law: The learned CIT(A) has erred in upholding the order passed by the AO in respect of disallowance of Rs.28,71,742 under section 43B of the Act on account of unpaid service tax.

The present appeal is filed against order passed under section 143(3) r.w.s. 263 of the Act.

The present appeal has been filed after delay of 4 days. In view of facts and circumstances, the same is condoned.

The learned Authorized Representative for the assessee has pointed out that the Tribunal in ITA No.693/PUN/2015, relating to assessment year 2009- 10, vide order dated 02.11.2018 had canceled the order passed under section 263 of the Act holding that exercise of jurisdiction was wrongly invoked by the Commissioner.

Once the legs on which the assessment has been completed do not stand, consequent order passed under section 143(3) r.w.s. 263 of the Act do not stand. Accordingly, there is no merit in the aforesaid addition made in the hands of assessee. Thus, the issue is decided in favour of assessee as indicated above. The ground of appeal on merits thus, would become academic.

In the result, the appeal of assessee is allowed.