DCIT, Ludhiana v. M/s Cremica Agro Fodds Ltd., Ludhiana

ITA 1275/CHANDI/2010 | 2005-2006
Pronouncement Date: 29-07-2011 | Result: Dismissed

Appeal Details

RSA Number 127521514 RSA 2010
Bench Chandigarh
Appeal Number ITA 1275/CHANDI/2010
Duration Of Justice 8 month(s) 19 day(s)
Appellant DCIT, Ludhiana
Respondent M/s Cremica Agro Fodds Ltd., Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 29-07-2011
Date Of Final Hearing 26-07-2011
Next Hearing Date 26-07-2011
Assessment Year 2005-2006
Appeal Filed On 10-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH CHA NDIGARH BEFORE SHRI D K SRIVASTAVA AM AND MS. SUSHMA CHOWL A JM ITA NO. 1275/CHD/2010 ASSESSMENT YEAR: 2005-06 DCIT CIRCLE-III V CREMICA AGRO FOODS LTD. LUDHIANA. G.T.ROAD (WEST) LUDHIANA. PAN: AADFK-3348J APPELLANT BY: SHRI N.K.SAINI RESPONDENT BY: SHRI SUBHASH AGGARWAL ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 13.08.201 0 ON THE FOLLOWING GROUND: 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FAC TS IN QUASHING THE ORDER OF AO BY NOT DECIDING THE CASE O N MERITS WHILE ONLY RELYING ON THE QUASHING OF CITS ORDER PASSED U/S 263 BY HON'BLE ITAT. 2. WE HAVE HEARD BOTH THE PARTIES. THE AO HAS PASS ED THE ASSESSMENT ORDER DATED 01.12.2009 U/S 143(3) READ W ITH SECTION 263 OF THE INCOME-TAX ACT PURSUANT TO THE ORDER PASSED BY THE CIT U/S 263 ON 22.08.2008 BY WHICH THE LD. CIT(A) HAD RESTO RED THE MATTER TO THE FILE OF THE AO FOR PASSING FRESH ASSESSMENT ORD ER IN THE LIGHT OF THE DIRECTIONS GIVEN BY HIM. 3. AT THE TIME OF HEARING IT WAS SUBMITTED THAT TH E ORDER PASSED BY THE CIT U/S 263 WAS CHALLENGED BEFORE THIS TRIBU NAL AND THIS TRIBUNAL HAS BY ITS ORDER DATED 30.04.2010 QUASHED THE ORDER PASSED BY THE LD. COMMISSIONER ON 22.08.2008 AND THEREFORE THE ASSESSMENT ORDER WHICH IS NOW SUBJECT MATTER OF APPEAL SHOUL D ALSO BE QUASHED AS THE ASSESSMENT ORDER HAS BEEN PASSED TO GIVE EFF ECT TO THE ORDER PASSED BY THE CIT(A) U/S 263 ON 22.08.2008. THE CA SE OF THE DEPARTMENT HOWEVER IS THAT THE ORDER PASSED BY TH IS TRIBUNAL QUASHING THE ORDER PASSED BY THE LD. COMMISSIONER U /S 263 IS SUBJECT MATTER OF THE APPEAL BEFORE THE HIGH COURT. THE FA CT HOWEVER ITA 99/CHD/2011 PRAGATI HI-TECH PRODUCTS P.LTD. 2 REMAINS THAT THE ORDER PASSED BY THIS TRIBUNAL ON 3 0.04.2010 QUASHING THE ORDER PASSED BY THE COMMISSIONER U/S 2 63 ON 22.08.2008 HAS NOT BEEN STAYED BY THE HON'BLE HIGH COURT. IT IS THEREFORE NOT OPEN TO US TO TAKE A VIEW CONTRARY T O THE ORDER ALREADY PASSED BY THIS TRIBUNAL ON 30.04.2010. IN THIS VIEW OF THE MATTER THE ORDER PASSED BY THE CIT(A) IS CONFIRMED. 4. APPEAL FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED ON 29 TH JULY 2011. SD/- SD/- (SUSHMA CHOWLA) (D K SRIV ASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 TH JULY 2011 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE D.R INCOME-TAX DEPARTMENT CHANDIGARH ASSISTANT REGISTRAR ITAT CHANDIGARH