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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SHRI PRAMOD KUMAR&
PER Ms. MADHUMITA ROY - JM:
The instant appeal has been filed before us by the revenue against the order dated 07.09.2017 passed by the Commissioner of Income Tax (Appeals)-10, Ahmedabad arising out of the order dated 28/03/2016 passed by the Deputy Commissioner of Income Tax, Circle – 2(2), Ahmedabad under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (The Act) for the Assessment Year 2010-11.
Revenue has been raised following grounds: “1. The Ld.CIT(A) has erred in law and on facts in not adjudicating the issue of disallowance u/s 40(a)(ia) of the IT Act on merits of the case. 2. The Ld CIT(A) has erred in law and on facts basing his decision on the Hon'ble ITAT Order which has not yet reached finality as the department has further preferred appeal with the Hon'ble High Court.
- 2 - ITA No.2531/Ahd/2017 ACIT vs. Shri Pranay Bharatkumar Shah Asst.Year – 2010-11 3. The appellant craves leave to amend or alter any ground or add a new ground, which may be necessary.
The assessee originally filed its return of income for A.Y. 2010-11 on 30.09.2013 declaring total income of Rs.1,33,17,150/- ultimately upon scrutiny the total income of assessee was determined of Rs.7,81,23,483/- by and under the order dated 18.03.2016 passed by the Assessing Officer u/s 143(3) of the Act. Subsequently, the matter was subjected to review u/s 263 of the Act by the Learned CIT(A) treating the same erroneous and prejudicial to the interest of the revenue as per the provision of Section 263 of the Act. Show cause notice was issued to the assessee. Upon going through the submission made by the assessee, the Learned CIT(A) by and under an order dated 19.03.2015 set aside the earlier assessment order and directed the Assessing Officer to make fresh assessment upon considering the facts and legal position of the matter. As a result, the assessment order u/s 143(3) r.w.s 263 of the Act was passed on 28.03.2016 against which appeal was preferred by the assessee before the Learned CIT(A) which was pending before it. Meanwhile, another appeal preferred by the assessee before the Hon’ble ITAT was decided in favour of the assessee by and under order dated 09.02.2017 quashing the said order passed by the Learned CIT(A) u/s 263 of the Act holding the same without jurisdiction.
Thereafter, the quantum appeal preferred by the assessee was taken up by Learned first appellate authority who intern on the basis of the order dated 19.03.2015 passed by the Hon’ble ITAT in ITA No.1526/Ahd/2015 setting aside the order passed by the Learned CIT(A) u/s 263 of the Act dismissed the said appeal as infructuous. Hence, the instant appeal is before us.
At the time of hearing of the instant appeal, the Learned Representative of the assessee submitted before us the facts narrated above and also the order passed by the Co-ordinate Bench rejecting the order dated 19.03.2015 passed by the Learned CIT(A)
- 3 - ITA No.2531/Ahd/2017 ACIT vs. Shri Pranay Bharatkumar Shah Asst.Year – 2010-11
u/s 263 of the of the Act, we have perused the same. Since the very basis of the quantum appeal being the order dated 19.03.2015 passed u/s 263 of the Act by the Learned CIT(A) is no more in existence being quashed by the Learned Income Tax Appellate Tribunal the appeal before the first appellate authority becomes infructuous as rightly dismissed by the Learned CIT(A). We thus find no merit in the instant appeal preferred by Revenue. The same is hereby dismissed.
In the result, appeal of the revenue is dismissed. 6. This Order pronounced in Open Court on 29/11/2018
Sd/- Sd/- ( PRAMOD KUMAR ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 29/11/2018 Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-10, Ahmedabad. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/11/2018 (dictation pages 5) 2. Date on which the typed draft is placed before the Dictating Member 16/11/2018 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S …………… 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 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………………… 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………………