DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S BRITANNIA INDUSTRIES LTD., KOLKATA

This is an appeal filed by the revenue against the order of Ld. CIT(A)-3, Kolkata dated 20.03.2015 for AY 2008-09.

At the outset itself, the Ld. Counsel for the assessee Ms. Priyanka Salarpuria, FCA drew our attention to the impugned order which is emanating from the order of AO which was the order passed by him giving effect to the order of the Ld. CIT passed u/s. 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) on 30.01.2013. It was brought to our knowledge that the order of the Ld. CIT passed u/s. 263 of the Act has been quashed by the Tribunal vide order dated 02.03.2016 in ITA No. 390/Kol/2013. Therefore, her prayer is that the AO’s order which was consequentially passed giving effect to the order of Ld. CIT u/s. 263 of the Act is also non est in the eyes of law.

We have heard rival submissions and gone through the order of the Tribunal dated 02.03.2016 which has merged into the order of the Ld. CIT passed u/s. 263 of the Act. Therefore, as per doctrine of merger, the order of the ITAT only prevails and, therefore, the order of the Ld. CIT u/s. 263 of the Act is nullity and so non est in the eyes of law and, the Ld. CIT’s order giving effect to the order of the AO is also non est and so, we uphold the contention raised by the Ld. AR and, therefore, the appeal of revenue is dismissed on this legal issue.

In the result, appeal of revenue is dismissed. Order is pronounced in the open court on 12.07.2017 Sd/- Sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 12th July, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – DCIT, Circle-7(1), Kolkata. 1. Respondent – M/s. Britannia Industries Ltd., 5/1A, Hungerford Street, 2 Kolkata-700 017 The CIT(A), Kolkata 3. 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata /True Copy, By order,