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Income Tax Appellate Tribunal, DIVISION BENCHES ‘B’, CHANDIGARH
Before: MS. DIVA SINGH & Dr.B.R.R.KUMAR
PER DIVA SINGH
The present appeal has been filed by the Revenue assailing the correctness of the order dated 28.11.2017 of CIT(A)-I Ludhiana pertaining to 2009-10 assessment year on the following ground : “ Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in law and on facts in allowing the appeal of the assessee without going into merits of the case and merely relying upon the decision of the Hon'ble ITAT in ITA No. 524/Chd/2014 dated 04.04.2016 vide which the order u/s. 263 of the Income Tax Act, 1961 dated 24.03.2015 was quashed , whereas the appeal of the revenue against the above decision of the Hon'ble ITAT is still pending before the Hon'ble High Court for adjudication? 2. The relevant facts as are evident from the departmental ground raised itself are that the order u/s 263 of the Pr. CIT dated 24.03.2015 was quashed by the ITAT on 04.03.2016. The present appeal emanates from the assessment order passed by the AO pursuant to the order u/s 263. The appeal of the assessee filed by the assessee before the CIT(A) has been treated as infructuous by the CIT(A) on the reasoning that the assessment order passed pursuant to the 263 proceedings does not survive. Reliance has been placed upon order of the Hon'ble Supreme
ITA 87/CHD/2018 A.Y. 2009-10 Page 2 of 2
Court in the case of Kiran Singh & Ors. Vs Chaman Paswan & Ors. (AIR 1954 SC 340) wherein the following proposition has been held : “It is a fundamental principle well-established that the decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A defect of jurisdiction, whether it is pecuniary or territorial, or whether it is in respect of the subject matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties."
The ld. CIT-DR relies upon the assessment order.
The ld. AR relies upon the impugned order. Attention was invited to order dated 17.04.2012 in ITA 683/Del/2012 DCIT Vs M/s Eastern India Powertech Ltd. (formerly known as DLF Power Ltd.). In the peculiar facts and circumstances as have been elaborated in the earlier part of this order, we find no merit in the appeal filed by the Revenue. No argument has been made before us to upset the salient facts. The position of law is well settled. Being satisfied by the reasoning and conclusions, the appeal of the Revenue is dismissed. Said order was pronounced in the Open Court at the time of hearing itself.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 13.06.2018.
Sd/- Sd/- ( Dr.B.R.R.KUMAR) ( 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.