DCIT ,, PALGHAR v. LEILA TRADING LTD., MUMBAI

ITA 6765/MUM/2019 | 2012-2013
Pronouncement Date: 17-05-2021 | Result: Dismissed

Appeal Details

RSA Number 676519914 RSA 2019
Assessee PAN AABCL1067A
Bench Mumbai
Appeal Number ITA 6765/MUM/2019
Duration Of Justice 1 year(s) 6 month(s) 12 day(s)
Appellant DCIT ,, PALGHAR
Respondent LEILA TRADING LTD., MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 17-05-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 17-05-2021
Last Hearing Date 10-05-2021
First Hearing Date 10-05-2021
Assessment Year 2012-2013
Appeal Filed On 04-11-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A MUMBAI BEFORE : SHRI C.N. PRASAD JM & SHRI M.BALAGANESH AM ITA NO. 67 6 5/MUM/2019 ( ASSESSMENT YEAR : 2012 - 13 ) DCIT - PALGHAR PALGHAR RANGE PALGHAR AAYAKAR BHAVAN BIDCO ROAD PALGHAR MAHA RASHTRA - 401 404 VS. M/S. LEILA TRADING LTD. GUT NO.123 VILLAGE BETEGAON MAHAGAON ROAD BOISAR PALGHAR MAHARASHTRA - 401404 PAN/GIR NO. AABCL1067A (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI BRAJENDRA KUMAR ASSESSEE BY SHRI SASHI TULSIYAN DAT E OF HEARING 10 / 05 /202 1 DATE OF PRONOUNCEMENT 17 / 05 /202 1 / O R D E R PER C.N. PRASAD (J.M): THIS APPEAL IN ITA NO. 6765/MUM/2019 FOR A.Y. 2012 - 13 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3 THANE IN - APPEAL NO. 10142 - THN/2017 - 18 DATED 02/08/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 263 OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 03/10/2017 BY THE LD. ASST. COMMISSIONER OF INCOME TAX PAL GHAR CIRCLE PALGHAR MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 6785/MUM/2019 M/S. LEILA TRADING LTD. 2 2. REVENUE HAS RAISED THE FOLLOWING GROUNDS: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) - 3 THANE ERRED IN ALLOWING THE APPEAL OF THE ASSESSEE ON THE GROUNDS THAT THE HONBLE ITAT VIDE ORDER DATED 01/09/2019 QUASHED THE REVISION ORDER PASSED U/S.263 OF THE ACT BY THE PR. CIT - 3 THANE AND THUS THE CONSEQUENTIAL ORDER PASSED BY THE ACIT PALGHAR CIRCLE U/S.143(3) RWS 263 OF THE IT ACT 1961 HAD BECOME INF RUCTUOUS AND DELETING THE ADDITION. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) - 3 THANE FAILED TO APPRECIATE THAT THE ORDER OF THE ITAT QUASHING THE REVISION ORDER PASSED BY THE PR. CIT - 3 THANE HAD NOT BEEN ACCEPTED B Y THE DEPARTMENT AND APPEAL TO THE HIGH COURT HAD BEEN FILED AGAINST ITATS ORDER. 3. THE APPELLANT PRAYS THAT THE ORDER OF THE LD. CIT(A) - 3 THANE MAY BE SET - ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 4. THE APPELLANT CRAVES LEAVE TO ADD AMEN D OR ALTER ANY GROUND / GROUNDS WHICH MAY BE NECESSARY. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE PERUSAL OF THE GROUNDS OF THE REVENUE IT COULD BE SEEN THAT THIS TRIBUNAL HAD ALREADY QUASHED THE 263 ORDER VIDE ITS ORDER DATED 01/03/2019. THE PRESENT PROCEEDINGS EMANATE OUT OF GIVING EFFECT TO THE AFORESAID 263 PROCEEDINGS. WHEN THE 263 PROCEEDINGS ARE ALREADY QUASHED BY THIS TRIBUNAL THE SUBSEQUENT PROCEEDINGS THEREON WOULD ALSO BECOME INFRUCTUOUS. HENCE WE FIND THAT THE LD. CIT(A) HAD RIGHTLY QUASHED THE GIVING EFFECT PROCEEDINGS AS INFRUCTUOUS AND DELETED THE ADDITIONS MADE THEREON. ACCORDINGLY THE GROUNDS RAISED BY THE REVENUE ARE DISMISSED. ITA NO . 6785/MUM/2019 M/S. LEILA TRADING LTD. 3 4. IN THE RESULT APPEAL OF THE REVENUE IS DISMIS SED. ORDER PRONOUNCED ON 17 /05/2021 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( M.BALAGANESH ) SD/ - ( C.N.PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED 17 / 05/ 202 1 KARUNA SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER ( ASSTT. REGISTRAR) ITAT MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) MUMBAI. 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE. //TRUE COPY//