VISHWA INFRAWAYS PVT. LTD,SILVASSA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, NASHIK

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ITA 557/PUN/2020Status: DisposedITAT Pune04 August 2022AY 2009-105 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeals were without merit as the underlying Section 263 revision directions were reversed, rendering the assessments invalid. The assessee's appeal was rejected as not maintainable due to the lack of any additions made in the assessment and the failure to condone the delay.

What were the facts?

The Revenue filed appeals against the CIT(A)'s order quashing assessments that were based on a Section 263 revision order which was later reversed by the Tribunal. The assessee also filed an appeal against the CIT(A)'s order not condoning a delay in lower appellate proceedings.

What were the issues?

Whether assessments finalized based on a Section 263 revision order that is subsequently reversed are valid. Whether an assessee can be considered aggrieved when no additions are made in the assessment.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Pramod Shingte
For Respondent: Shri Rajarshi Dwivedy

आदेश / ORDER

PER S.S. GODARA, JM :

1.

The instant batch of four cases pertains to the single assessee herein M/s. Vishwa Infraways Pvt. Ltd. The Revenue‟s three appeals to 330/PUN/2019 for assessment years 2009- 10 to 2011-12 arise against the CIT(A)-12, Pune‟s common order dated 24-12-2018 passed in case No.PN/CIT(A)-12/10158, 10154, 10153/2016-17 respectively, in proceedings under Section 143(3) r.w.s 153C r.w.s. 263 of the Income Tax Act, 1961, in short „the Act‟. The assessee‟s appeal 2009-10 on the other hand is directed against the CIT(A)-12, Pune‟s order dated 19-08-2020 passed in case No.ITBA/APL/S/250/2020-21/1027751676(1) in proceedings under Section 143(3) of “the Act”.

Heard both the parties. Case files perused. 2. We first of all come to Revenue‟s three appeals to 330/PUN/2019. Suffice to say, the CIT(A) has quashed the impugned assessments herein; all dated 18.03.2016 for the sole reason that the same had been finalized in furtherance to the CIT(Central), Nagpur‟s section 263 revision directions dated 27.03.2015; which in turn, stand reversed in assessee‟s as many appeals 597 & 599/PUN/2015 filed before this Tribunal and decided on 28.11.2018. That being the case, we are of the view that the CIT(A) has rightly accepted the assessee‟s arguments as the impugned assessments have no legs to stand as of now. Learned CIT-DR vehemently argued that the CIT(A) herein has erred in law and on facts in deciding the foregoing legal issue in assessee‟s favour and against the department. He sought to buttress the point that the Revenue‟s tax appeals preferred against the tribunal‟s in foregoing revision order(s) are pending before the hon‟ble jurisdictional high court. He has further placed on record the corresponding filing details as well. All these Revenue‟s arguments fails to invoke our concurrence as the impugned assessments have no legs to stand as on date once the CIT‟s section 263 revision directions itself stand reversed. We, accordingly, reject the Revenue‟s instant three appeals ITA Nos.328 to 330/PUN/2019. Ordered accordingly.

3.

We now advert to the assessee‟s appeal 2009-10. Mr. Shingte vehemently argued that the CIT(A) has erred in law and on facts in not condoning the delay of 721 days in the lower appellant proceedings. He fails to dispute that the Assessing Officer‟s corresponding section 153C r.w.s. 143(3) assessment dated 28.03.2013 herein(s) had not made any addition and therefore, the assessee could hardly be held as an aggrieved party even on merits. We, therefore, reject the assessee‟s instant appeal as not maintainable. Rejected accordingly.

4.

These Revenue‟s three appeals to 330/PUN/2018 as well as assessee‟s appeal are dismissed in above terms. A copy of this common order be placed in the respective case files.

Order pronounced in the Open Court on 4th August, 2022.

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