ASST CIT CIR 2, THANE vs. UMARAOSINGH OSTWAL, THANE

The appeal of the Revenue is directed against the order dated 10.09.2013 passed by Ld CIT(A)-1, Thane for assessment year 2007-08.

The ld. Counsel appearing for the assessee submitted that the impugned appellate order has been passed by Ld CIT(A) against the assessment order passed u/s 143(3) r.w.s.263 of the Income Tax Act, 1961 consequent to the revision order passed by the Commissioner of Income Tax u/s 263 of the Act. He further submitted that the assessee had challenged the revision order passed by Ld CIT by filing appeal before the ITAT and the Tribunal, vide its order dated 10.5.2013 passed in has set aside the revision order. Accordingly, the ld. Counsel submitted that the assessment order passed by the AO and also the appellate order passed by the Commissioner of Income Tax do not have independent legs to stand on its own. Accordingly, he submitted that the appeal filed by the Revenue is liable to be dismissed.

The ld. DR, on the contrary, submitted that the Revenue has challenged the order passed by the Tribunal by filing appeal before the High Court.

Having heard the rival contentions, we find merit in the submissions made by the ld.AR. Since the revision order passed by the Commissioner has been set aside by the Tribunal, the impugned assessment order as well as appellate order cannot survive on its own. Accordingly, the appeal of the revenue is liable to be dismissed. We order accordingly.

In the result, the appeal filed by the Revenue is dismissed. Pronounced accordingly in the open court on 29th Oct, 2015. घोषणध खुरे न्मधमधरम भें ददनधंकः 29th Oct, 2015 को की गई । Sd sd (संजम गगग/SANJAY GARG) ( बी.आर.बास्करन / B.R. BASKARAN) न्मधनमक सदस्म / JUDICIAL MEMBER रेखध सदस्म / ACCOUNTANT MEMBER भुंफई Mumbai: 29th Oct, 2015 व.नन.स./ SRL , Sr. PS आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : अऩीरधथी / The Appellant 1. 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A)- concerned आमकय आमुक्त / CIT concerned 4.