DCIT,, Cir-3(1)(2),, Ahmedabad v. M/s. Radhe Developers (India) Ltd.,, Ahmedabad

ITA 2071/AHD/2018 | 2010-2011
Pronouncement Date: 24-03-2021 | Result: Dismissed

Appeal Details

RSA Number 207120514 RSA 2018
Assessee PAN AAACR9177L
Bench Ahmedabad
Appeal Number ITA 2071/AHD/2018
Duration Of Justice 2 year(s) 5 month(s) 20 day(s)
Appellant DCIT,, Cir-3(1)(2),, Ahmedabad
Respondent M/s. Radhe Developers (India) Ltd.,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 24-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 24-03-2021
Assessment Year 2010-2011
Appeal Filed On 04-10-2018
Judgment Text
A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV VICE-PRESIDENT AND SHRI AMARJIT SINH ACCOUNTANT MEMBER ITA NO.2071/AHD/2018 WITH CROSS OBJECTION NO.97/AHD/2019 / ASSTT.YEAR : 2010-11 DCIT CIR.3(1)(2) AHMEDABAD. VS. M/S.RADHE DEVELOPERS (INDIA) LTD. 1 ST FLOOR CHUNIBHIA CHAMBERS B/H. CITY GODL CINEMA OFF ASHRAM ROAD AHMEDABAD. PAN : AAACR 9177 L ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI VIRENDRA OJHA CIT-DR ASSESSEE BY : SHRI BIREN SHAH AR / DATE OF HEARING : 24/03/2021 / DATE OF PRONOUNCEMENT: 24 /03/2021 !'/ O R D E R PER RAJPAL YADAV VICE-PRESIDENT: PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE R EVENUE AGAINST ORDER OF THE LD.CIT(A)-11 AHMEDABAD DATED 2.7.2018 PASSED FOR THE ASSTT.YEAR 2010-11. ON RECEIPT OF NOTICE IN THE AP PEAL OF THE REVENUE THE ASSESSEE HAS FILED CROSS OBJECTION BEA RING NO.97/AHD/2019. 2. THE LD.COUNSEL FOR THE ASSESSEE AT THE VERY OUTS ET SUBMITTED THAT THE ASSESSEE DOES NOT PRESS CROSS- OBJECTION HENCE CO IS DISMISSED AS NOT PRESSED. ITA NO.2071/AHD/2018 WITH CO 2 3. AS FAR APPEAL OF THE REVENUE IS CONCERNED IT EM ERGES OUT FROM THE RECORD THAT THE ORIGINAL ASSESSMENT ORDER WAS P ASSED UNDER SECTION 143(3) OF THE ACT ON 30.3.2013. THE LD.CIT TOOK CO GNIZANCE UNDER SECTION 263 OF THE INCOME TAX ACT 1961 AND SET ASI DE THE ORIGINAL ASSESSMENT ORDER DATED 30.3.2013. IN PURSUANCE OF THE LD.CITS ORDER PASSED UNDER SECTION 263 OF THE ACT THE LD.AO HAS FRAMED A FRESH ASSESSMENT ORDER ON 4.3.2016 UNDER SECTION 143(3) R .W.S. 263 OF THE ACT. IT ALSO CHALLENGED ORDER OF THE LD.CIT DATED 30.3.2015 PASSED UNDER SECTION 263 OF THE ACT BEFORE THE TRIBUNAL A ND THE TRIBUNAL IN ITA NO.1360/AHD/2015 THE APPEAL OF THE ASSESSEE WA S ALLOWED BY THE TRIBUNAL VIDE ORDER DATED 13.4.2018 AND THE ORDER OF THE LD.COMMISSIONER PASSED UNDER SECTION 263 OF THE ACT WAS QUASHED. THIS FACT WAS BROUGHT TO THE NOTICE OF THE LD.CIT(A ) WHO HAS ALLOWED THE APPEAL OF THE ASSESSEE BY HOLDING THAT SINCE TH E VERY JURISDICTION INFUSED IN THE AO BY VIRTUE OF ORDER PASSED UNDER S ECTION 263 HAS BEEN EXTINGUISHED THEREFORE THERE COULD NOT BE AN Y ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 263 OF THE ACT. 4. WHEN THIS FACT WAS BROUGHT TO THE NOTICE OF THE LD.CIT-DR HE WAS UNABLE TO ASSAIL THE IMPUGNED ORDER. 5. ON DUE CONSIDERATION OF THE ABOVE FACTS WE DO N OT FIND ANY MERIT IN THIS APPEAL OF THE REVENUE. IT IS PERTINE NT TO OBSERVE THAT THE JURISDICTION TO PASS A FRESH ASSESSMENT ORDER WAS I NFUSED IN THE AO BY THE LD.COMMISSIONER VIDE ORDER DATED 30.3.2015 UNDE R SECTION 263 OF THE ACT. THIS ORDER HAS BEEN QUASHED THEREFORE J URISDICTION IN THE AO TO PASS FRESH ASSESSMENT ORDER HAS ALSO BEEN EXT INGUISHED. THE LD.CIT(A) HAS RIGHTLY APPRECIATED THIS FACT AND RIG HTLY ALLOWED THE ITA NO.2071/AHD/2018 WITH CO 3 APPEAL OF THE ASSESSEE WHICH WE UPHOLD AND THE AP PEAL OF THE REVENUE IS DISMISSED. 6. IN THE RESULT BOTH APPEAL OF THE REVENUE AND CR OSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 24 TH MARCH 2021 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 24/03/2021