DCIT, CC-1, CHANDIGARH vs. M/S PARABOLIC DRUGS LTD., CHANDIGARH

PER DIVA SINGH

The present appeal has been filed by the Revenue assailing the correctness of the order dated 25.01.2018 of CIT(A)-3 Gurgaon pertaining to 2011-12 assessment year on various grounds. 2. However, at the time of hearing, ld. AR Mr.Ashok Goyal filed a copy of the order dated 04.01.2018 in ITA 1119/CHD/2014 in the case of the assessee pertaining to 2011-12 assessment year stated that the AO in the presen5t proceedings has passed the order pursuant to the 263 order of the Pr. CIT which has been quashed by the ITAT. The order of the CIT(A) under challenge by the Revenue is passed where the Revenue would rely on the order passed by the AO which does not stand in the eyes of law. Accordingly, the departmental appeal may be dismissed. 3. The ld. CIT-DR Ms. Anita Sinha sought time to go through the order, a pass over, accordingly was given. In the next round, it was her submission that the grounds addressed by the AO in the present proceedings are different from the issues considered by the CIT, Central Gurgaon and it appears that the departmental appeal may need to be argued. The said submission of the ld. CIT-DR was opposed by the ld. AR who relying upon the application filed submitted that once 263 order

ITA 412/CHD/2018 A.Y.2011-12 Page 2 of 2

has been quashed, the occasion to consider the correctness of the order passed in pursuance to the directions does not arise. The ld. CIT-DR in the face of the categoric order and the order of the ITAT which stands on record, could not make any further argument to justify the departmental prayer. 4. We have heard the rival submissions and perused the material on record. Admittedly in the facts of the present case the AO assumed jurisdiction in view of the order u/s 263 dated 09.10.2014 passed by CIT, Central, Gurgaon pertaining to the very same assessment year. We have seen that the said order of the CIT, Central, Gurgaon u/s 263 dated 04.01.2018 has been quashed by the ITAT. It is seen that the order dated 30.03.2016 admittedly was passed by AO u/s 153A(1)(b) read with Section 143(3) read with Section 263 of the Act which order was challenged by the assessee in the present proceedings before the CIT(A). In the circumstances, the appeal of the Revenue is not maintainable. The same is accordingly, dismissed on this ground. Said order was pronounced in the Open Court at the time of hearing itself. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Open Court on 04.10. 2018.

Sd/- Sd/- (ANNAPURNA GUPTA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

Asstt. Registrar ITAT,Chandigarh.