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Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’, BANGALORE
Before: SHRI S.K.YADAV & SHRI A. K. GARODIA
per Ground No. 3 that the order passed by the A.O. is barred by limitation in so far as it is against the provisions of section 153 (2A) of the Act.
Learned AR of the assessee placed reliance on the judgment of Hon’ble Rajasthan High Court rendered in the case of CIT vs. Jodhan Real Estate Development Corporation Pvt. Ltd. as reported in 273 ITR 195. Learned DR of the revenue supported the order of CIT (A).
We have considered the rival submissions. We find that as
per learned CIT (A), the provisions of section 153 (2A) does not apply to orders passed u/s 201 (1) and 201 (1A). The facts are undisputed that the impugned orders passed by the A.O. on 30.03.2011 u/s 201 (1) and 201 (1A) were passed to give effect to the tribunal order dated 16.11.2006 as noted by the A.O. himself in first Para of his orders. As per the provisions of section 153 (2A), the orders are time barred and hence, we have to decide this aspect only as to whether the provisions of section 153 (2A) are applicable to orders passed u/s 201 (1) and 201 (1A). Learned CIT (A) has held that the provisions of section 153 (2A) does not apply to orders passed u/s 201 (1) and 201 (1A). It is noted by him in Para 3.2 of his order that as per the A.O., section 153 (2A) of the Act applies to to 1644(Bang)/2013 Page 3 of 4 only orders enumerated therein and does not cover orders passed u/s 201 (1) and 201 (1A). Learned CIT (A) has reproduced the provisions of section 153 (2A) and since section 201 is not refereed therein, he confirmed the assessment order on this aspect. In the light of these facts, now we examine the applicability of the judgment of Hon’ble Rajasthan High Court rendered in the case of CIT vs. Jodhan Real Estate Development Corporation Pvt. Ltd. (Supra). We find that in that case, fresh order passed u/s 104 was also in dispute as time barred and the tribunal held in that case that it is time barred and this tribunal order was upheld by Hon’ble Rajasthan High Court. We are of the considered opinion that if section 153 (2A) is applicable to order passed u/s 104 then there is no reason or basis to hold that it is not applicable to order passed u/s 201 and 201 (1A). Accordingly, by respectfully following this judgment of Hon’ble Rajasthan High Court rendered in the case of CIT vs. Jodhan Real Estate Development Corporation Pvt. Ltd. (Supra), we hold that all these orders passed by the A.O. u/s 201 and 201 (1A) are time barred. Hence these are quashed.
In view of our above decision, other grounds raised by the assessee do not require any adjudication. to 1644(Bang)/2013 Page 4 of 4
In the result, all these four appeals of the assessee are allowed.
Order pronounced in the open court on the date mentioned on the caption page.