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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH, VP & SHRI S. RIFAUR RAHMAN, AM
आदेश / O R D E R एस रयपऔय यहभान, रेखा सदस्म के द्वाया / PER S. RIFAUR RAHMAN, AM: These appeals of the Revenue are arising out of orders of the Commissioner of Income Tax (Appeals)]-49, Mumbai [in short CIT(A)], in Appeal Nos. CIT(A)-49, Mumbai/10192/2018-19 vide dated 21.02.2020. The
The only issue in this appeal of assessee is against the order of CIT(A) deleting the order passed by PCIT under section 263 of the Act. The facts and circumstances are exactly identical in all the Assessment Years i.e. Assessment Years 2010-11, 2011-12, 2012-13 and the grounds are also identical. Hence, we will take the facts from Assessment Year 2010-11 in and will decide the issue. The grounds for Assessment Year 2010-11 read as under:-
“1. Whether on facts and circumstances of the case and in law, the Ld. CIT(A) erred in treating the order passed under section 143(3) read with section 263 of the Income Tax Act, 1961 (hereinafter referred to as 'Act'), in view of setting aside of order under section 263 by Hon’ble ITAT, without appreciating the fact that department has filed appeal against the order of Hon’ble ITAT before Bombay High Court.”
At the outset, it is noticed from the order of CIT(A) that the Tribunal order for Assessment Years 2010-11, 2011-12 & 2012-13 in vide order dated 27.02.2019, wherein the Tribunal has quashed the revision order passed by PCIT under section 263 of the Act, the Assessment Year passed under section 143 read with section 263 of the Act has no leg to stand. Therefore, we find that the Ld. CIT(A) has rightly dismissed the assessment order passed under section 143(3) read with section 263 of the Act. We do not see any reason to interfere with the findings of Ld. Commissioner of Income Tax (Appeals).
“4.0 I have considered the facts of the case. It is found that Hon’ble ITAT has set aside the order of the Pr. CIT passed under section 263 of the Act vide a combine order for AY 2010- 11, 2011-12 & 2012-13 in dated 27.02.2019 in the case of the assessee, has set aside the order passed by the Pr. CIT under section 23 of the Act and restored the previous order passed by the Assessing Officer under section 13(3) read with section 153 C of the Act dated 01.04.2015.
5.0 Since the order of the Pr. CIT passed under section 263 of the Act did not survive, the order passed by the Assessing Officer in pursuance of the same, which is the subject matter of this appeal, also seized to exist and, in the given facts of the case, the same has to be treated as non est. Hence, since the impugned order passed under section 143(3) read with section 263 of the Act did not survive, the additions made by the Assessing Officer vide the said order stands deleted. As a consequence, the grounds raised by the assessee in respect of specific additions made vide the said order became infractuous and the same are not required to be adjudicated separately.”
Aggrieved, Revenue is in appeal before Tribunal.
We have heard both the parties and perused the materials available on record. We find that once, the Tribunal set aside the revision order passed by PCIT under section 263 of the Act, the assessment order passed under section 143 read with section 263 of the Act has no leg to stand. Therefore, we find that
The facts and circumstances in the Assessment Years 2011-12 & 2012- 13 are similar to AY 2010-11. Therefore, findings given by us in the impugned order for Assessment Year 2010-11 would mutatis mutandis apply to the Assessment Years 2011-12 & 2012-13 as well. Hence, the appeals of the Revenue for Assessment Years 2011-12 & 2012-13 are also dismissed.
In the Result, all the appeals of Revenue are dismissed.