DCIT, CENTRAL CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. SONA VETS PVT. LTD., KOLKATA

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ITA 1220/KOL/2018Status: DisposedITAT Kolkata04 October 2019AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s order was consequential to a Section 263 direction that had been quashed by the ITAT. Therefore, the consequential order became non-est and infructuous.

What were the facts?

The Revenue appealed against an order passed by the CIT(A) which was consequential to a direction under Section 263. The assessee argued that the original Section 263 order by the CIT was quashed by the ITAT.

What were the issues?

Whether a consequential order passed in pursuance of a Section 263 direction is valid if the original Section 263 order is quashed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

Hearing: 13.08.2019Pronounced: 04.10.2019

DCIT, Central Circle-2(1), Kolkata Appellant Vs M/s Sona Vets Pvt. Ltd. Respondent [PAN:AAECS0908G] For the Appellant : Shri Radhey Shyam, CIT For the Respondent : Shri A. K. Tulsiyan, FCA Date of hearing : 13.08.2019 Date of pronouncement : 04.10.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

This appeal by the Revenue against the order dated 02.04.2018 passed by the Commissioner of Income Tax (Appeals)-20, Kolkata [‘CIT(A)’] for Assessment Year 2010-11.

2.

Heard both parties and persued the material available on record. The order impugned before us is against the consequential order passed by the Assessing Officer u/s 143(3)/153A/263/250 of the Act in pursuance of the directions of CIT(A) u/s 263 of the Act. The ld. AR brought to our notice the order passed by the CIT(A) u/s 263 of the Act has been quashed by this Tribunal vide its order dated 17.10.2017 and placed on record the same and referred to Para No.6 of this order and argued that when the directions given by the CIT u/s 263 are no more in existence and the consequential order passed thereon becomes non-est. It is noted that the CIT in the first appellate proceedings taking into consideration the order passed by M/s Sona Vets Pvt. Ltd. the ITAT in dismissed the consequential order passed by the Assessing Officer. Therefore, in our opinion, the order impugned before us becomes infractuous and no orders are required. Therefore the grounds raised

by the Revenue in this Appeal become infractuous and consequently these are dismissed.

3. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 04.10.2019.

Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated : 04.10.2019 Place : Kolkata RS, Sr.PS Copy of the order forwarded to:

1. 1. Appellant – DCIT, Central Circle-2(1), Kolkata. 2 Respondent– M/s Sona Vets Pvt. Ltd., 17B &C, Everest House, 46C, Chowringhee Road, Kol-71.

3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata

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