The ACIT, Circle-3,, JAMNAGAR v. B. Devchand & Sons Shipping Pvt. Ltd.,, JAMNAGAR

ITA 726/RJT/2010 | 2001-2002
Pronouncement Date: 15-07-2011 | Result: Dismissed

Appeal Details

RSA Number 72624914 RSA 2010
Assessee PAN AAACB8736F
Bench Rajkot
Appeal Number ITA 726/RJT/2010
Duration Of Justice 1 year(s) 4 month(s) 22 day(s)
Appellant The ACIT, Circle-3,, JAMNAGAR
Respondent B. Devchand & Sons Shipping Pvt. Ltd.,, JAMNAGAR
Appeal Type Income Tax Appeal
Pronouncement Date 15-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 15-07-2011
Date Of Final Hearing 06-07-2011
Next Hearing Date 06-07-2011
Assessment Year 2001-2002
Appeal Filed On 23-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.726/RJT/2010 (ASSESSMENT YEAR 2001-02) ACIT CIR.3 VS B DEVCHAND & SONS SHIPPING P LTD JAMNAGAR 103-104 KANCHANJUNGHA APARTMENTS OPP CRICKET BUNGALOW JAMAGAR PAN : AAACB8736F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JM SAHAY RESPONDENT BY: SHRI PM MAHARSHI O R D E R PER N.R.S. GANESAN JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A) JAMNAGAR DATED 16-12-2009 AND PERTAINS TO ASSESSMENT YEAR 20 01-02. 2. DURING THE COURSE OF HEARING THE LD.REPRESENTATI VE FOR THE REVENUE SHRI JM SAHAY AND THE LD.REPRESENTATIVE FOR THE ASSESSEE S HRI PM MAHARSHI VERY FAIRLY BROUGHT TO THE NOTICE OF THE BENCH THAT THIS APPEAL IS ARIS ING OUT OF THE ORDER PASSED BY THE ASSESSING OFFICER CONSEQUENT TO THE ORDER OF THE AD MINISTRATIVE COMMISSIONER U/S 263 OF THE INCOME-TAX ACT. THE ORDER OF THE ADMINISTRATIV E COMMISSIONER U/S 263 WAS CHALLENGED BEFORE THIS TRIBUNAL BY WAY OF AN APPEAL IN ITA NO.183/RJT/2006. THIS TRIBUNAL BY AN ORDER DATED 29-04-2011 QUASHED THE I MPUGNED ORDER PASSED BY THE ADMINISTRATIVE COMMISSIONER U/S 263 OF THE INCOME-T AX ACT. SINCE THE ORDER PASSED BY THE ADMINISTRATIVE COMMISSIONER U/S 263 IS QUASHED BY THIS TRIBUNAL THE ASSESSING OFFICER HAS NO JURISDICTION TO PASS ANY CONSEQUENTI AL ORDER. IN OTHER WORDS THE ASSESSMENT ORDER HAS NO INDEPENDENT LEG TO STAND ON ITS OWN. THEREFORE THE APPEAL OF THE REVENUE BECOMES INFRUCTUOUS. ACCORDINGLY THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 15 TH JULY 2011 PK/- ITA NO.726/RJT/2010 2 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A) JAMNAGAR 4. THE CIT JAMNAGAR 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT