ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 5, PUNE vs. RAHUL CABLES PVT.LTD, PUNE

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ITA 710/PUN/2019Status: DisposedITAT Pune27 July 2022AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the assessments lacked legal standing. Consequently, the Revenue's appeals were rejected.

What were the facts?

The Revenue filed three appeals against the CIT(A)'s orders which allowed the assessee's appeals. The CIT(A) had allowed the assessee's cases because the impugned assessments had no legal basis.

What were the issues?

Whether the assessments made under Section 143(3) read with Section 263 were valid when a coordinate bench had previously accepted the assessee's appeals against revision orders.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

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 Respondent: Shri M.G. Jasanani

Assessee by None Revenue by Shri M.G. Jasanani Date of hearing 14-07-2022 Date of pronouncement 27-07-2022 आदेश / ORDER PER S.S. GODARA, JM :

These Revenue‟s three appeals for assessment years 2009-10 to 2011-12 arise against the CIT(A)-4, Pune‟s separate orders; all dated 25-02-2019 passed in case Nos.PN/CIT(A)-4/Cir- 5/144/2017-18/466, PN/CIT(A)-4/Cir-5/145/2017-18/471 and PN/CIT(A)-4/Cir-5/146/2017-18/468, respectively, in proceedings under Section 143(3) r.w.s. 263 of the Income Tax Act, 1961, in short „the Act‟.

Case called twice. None appears at the assessee‟s behest. It is accordingly proceeded ex-parte.

2.

It emerges at the outset that the Revenue‟s instant three appeals involve section 143(3) r.w.s. 263 assessment proceedings finalized by the Assessing Officer on 25.10.2017 in compliance of the PCIT-3, Pune‟s revision orders. And further that the assessee had filed its corresponding appeals to 1170/PUN/2017 against the DCIT‟s revision orders which stood accepted vide learned co-ordinate bench‟s common order dated 04.05.2018. Learned DR could hardly dispute that the CIT(A) has allowed the assessee‟s all three cases for this very precise reason that the impugned assessments have no leg to stand. There is no rebuttal coming from the Revenue side in the course of hearing to this effect. We conclude in this factual backdrop that the CIT(A) has rightly decided the instant issue in assessee‟s favour and against the department. We accordingly reject Revenue‟s all three instant appeals in very terms.

3.

In the result, these Revenue‟s three appeals 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 27th July, 2022.

Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 27th July, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-4, Pune 4. The Pr.CIT-3, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 25-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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