DCIT, KARNAL vs. M/S. SHEENA INDUSTRIES, PANIPAT

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ITA 3236/DEL/2012Status: DisposedITAT Delhi07 October 2015AY 2000-013 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 found infirmity in the Assessing Officer's order, as its basis (the Section 263 order) was cancelled. Therefore, the Tribunal upheld the CIT(A)'s decision.

What were the facts?

The Assessing Officer passed an order under Section 143(3) pursuant to a revision order under Section 263. However, the ITAT had previously cancelled the Section 263 order.

What were the issues?

Whether an order passed under Section 143(3) is valid when the revision order under Section 263, which necessitated it, has been cancelled by the ITAT.

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, DELHI BENCH ‘G’, NEW DELHI

Hearing: 11.09.2015Pronounced: 07.10.2015

ORDER PER J.S. Reddy, A.M.

This is an appeal by the Department directed against the order of the Commissioner of Income Tax (Appeals)-C, Gurgaon dated 24.4.2012 for the A.Y. 2000-01.

2.

After hearing the rival contentions we hold as follows.

3.

The assessing officer in this case, has passed the order u/s 143(3) in pursuance of the order of the Commissioner of Income Tax, Central Circle, Ludhiana passed u/s 263 dated 31.3.2010. It is brought to our notice that the order of the Ld. CIT-Central Circle Ludhiana passed u/s 263 on 31.03.2010, was cancelled by the Income Tax Appellate Tribunal vide its order dated 22.10.2010. On 2 Sheena Industries, Ujha Road these facts, the ld. CIT(A) at para 6.2 page 5 of order held as follows :- “6.2. The Hon’ble ITAT having cancelled as erroneous, the revision order u/s 263 agaisnt the initial assessment order u/s 143(3) r/w 147 for the AY 2000-10 (under consideration) on 22.10.2010, the vary basis for the impugned order passed subsequently on 24.12.2010 got eroded. Hence, this ground of appeal

is allowed.”

4. We find infirmity in this order. Hence, we uphold the order of the First Appellate Authority and dismiss this appeal of Revenue.

5. In the result the appeal of the Revenue is dismiss.

(Order Pronounced in the Court on 07/10/2015).

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