ACIT, Ludhiana v. M/s Avon Cycle Ltd., Ludhiana

ITA 604/CHANDI/2011 | 2006-2007
Pronouncement Date: 17-11-2011 | Result: Dismissed

Appeal Details

RSA Number 60421514 RSA 2011
Bench Chandigarh
Appeal Number ITA 604/CHANDI/2011
Duration Of Justice 5 month(s) 18 day(s)
Appellant ACIT, Ludhiana
Respondent M/s Avon Cycle Ltd., Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 17-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 17-11-2011
Date Of Final Hearing 14-11-2011
Next Hearing Date 14-11-2011
Assessment Year 2006-2007
Appeal Filed On 30-05-2011
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. 604/CHD/2011 ASSESSMENT YEAR: 2006-07 ACIT C-V V AVON CYCLE LTD. LUDHIANA. G.T.ROAD LUDHIANA. (PAN: AABCA-4140-R) ASSESSEE BY: NONE DEPARTMENT BY: SHRI AJAY SHARMA DATE OF HEARING : 14.11.2011 DATE OF PRONOUNCEMENT : 1 7.11.2011 ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 16.03.201 1 ON THE FOLLOWING GROUNDS: 1. THAT THE LD. CIT(A)-II HAS ERRED IN LAW AND ON FACTS IN HOLDING THAT THE ASSESSMENT ORDER PASSED U/S 143(3) READ WITH SECTION 263 OF THE ACT HAS BECOME INFRUCTUOUS SINCE ITAT HAS QUASHED THE ORDER U/S 263 OF THE ACT. 2. THAT THE LD. CIT(A)-II HAS ERRED IN LAW AND ON FACT S BY IGNORING THAT THE DEPARTMENT HAS FILED AN APPEAL BE FORE HON'BLE HIGH COURT AGAINST THE ORDER OF THE HON'BLE ITAT QU ASHING THE ORDER U/S 263 OF THE ACT. 2. WE HAVE HEARD THE MATTER. THOUGH NOBODY WAS PRES ENT AT THE TIME OF HEARING ON BEHALF OF THE ASSESSEE WRITTEN SUBMISSIONS WERE HOWEVER RECEIVED. THE ASSESSMENT ORDER WHICH IS NO W SUBJECT MATTER OF THE APPEAL BEFORE THIS TRIBUNAL WAS PASSED BY T HE AO ON 29.12.2009 U/S 143(3)/263 OF TO GIVE EFFECT TO THE ORDER PASSED BY THE COMMISSIONER U/S 263 ON 24.11.2008. THE SAID ORDER PASSED BY THE COMMISSIONER U/S 263 WAS SUBJECT MATTER OF APPEAL B EFORE THIS TRIBUNAL IN ITA NO. 25/CHD/2009 (ASSESSMENT YEAR 20 06-07). BY ITS ORDER DATED 30.04.2010 THIS TRIBUNAL HAS ALREADY Q UASHED THE ORDER PASSED BY THE CIT U/S 263 ON 24.11.2008. IN THIS VI EW OF THE MATTER THE CONSEQUENTIAL ASSESSMENT ORDER PASSED BY THE AS SESSING OFFICER ITA604/CHD/2011 AVON CYCLE LTD. LUDHIANA 2 WHICH HAS GIVEN RISE TO THE PRESENT APPEAL CAN ALS O NOT SURVIVE. IT IS FOR THIS REASON THAT THAT THE CIT(A) HAS QUASHED TH E ASSESSMENT ORDER. 3. IT IS THE CASE OF THE DEPARTMENT THAT THE DEPART MENT HAS NOT ACCEPTED THE ORDER PASSED BY THIS TRIBUNAL ON 30.04 .2010 BY WHICH THE ORDER PASSED BY THE COMMISSIONER U/S 263 HAS BE EN QUASHED. THE FACT HOWEVER REMAINS THAT THE OPERATION OF THE SA ID ORDER PASSED BY THIS TRIBUNAL HAS NOT BEEN STAYED BY THE HON'BLE HI GH COURT OR ANY COMPETENT FORUM OF LAW. IN THIS VIEW OF THE MATTER IT IS NOT OPEN TO US TO TAKE A VIEW WHICH IS INCONSISTENT WITH THE VI EW TAKEN BY THIS TRIBUNAL IN ITS ORDER DATED 30.04.2010. RESULTANTLY THE ORDER PASSED BY THE CIT(A) IS CONFIRMED. APPEAL FILED BY THE DEP ARTMENT IS DISMISSED. ORDER PRONOUNCED ON 17.112011. SD/- SD/- (SUSHMA CHOWLA) (D K SRIV ASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17.11.2011 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