M/s Axind Software Development Services Pvt. Ltd., Chandigarh v. ITO, Chandigarh

ITA 871/CHANDI/2013 | 2007-2008
Pronouncement Date: 18-10-2013 | Result: Allowed

Appeal Details

RSA Number 87121514 RSA 2013
Bench Chandigarh
Appeal Number ITA 871/CHANDI/2013
Duration Of Justice 1 month(s) 16 day(s)
Appellant M/s Axind Software Development Services Pvt. Ltd., Chandigarh
Respondent ITO, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 18-10-2013
Assessment Year 2007-2008
Appeal Filed On 02-09-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R. SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA JUDICIAL MEMBER ITA NO. 871/CHD/2013 ASSESSMENT YEAR : 2007-08 AXIND SOFTWARE DEVELOPMENT VS. I.T.O. WARD 4(4) SERVICES PVT LTD CHANDIGARH CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY SHRI TEJ MOHAN SINGH RESPONDENT BY: SHRI JYOTI KUMARI DATE OF HEARING 1.10.2013 DATE OF PRONOUNCEMENT 18.10.2013 O R D E R PER T.R.SOOD A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 31. 7.2013 OF THE LD. CIT(A) CHANDIGARH. 2 AT THE OUTSET THE LD. COUNSEL OF THE ASSESSEE SUB MITTED THAT IN THIS CASE THE APPEAL RELATES TO ASSESSMENT ORDER WHICH HAS BEEN PASSED IN PURSUANCE OF REVISIONARY ORDER P ASSED U/S 263 OF INCOME TAX ACT. ON APPEAL THE TRIBUNAL HAS A LREADY QUASHED THE ORDER PASSED U/S 263 AND ALLOWED THE AP PEAL OF THE ASSESSEE. IN THIS RESPECT HE FILED A COPY OF TH E ORDER OF THE TRIBUNAL IN ITA NO. 555/CHD/2-12. THEREFORE IN VI EW OF THE QUASHING OF REVISIONARY ORDER PASSED U/S 263 THE ASSESSMENT WILL NOT SURVIVE. 3 ON THE OTHER HAND THE LD. DR FOR THE REVENUE STR ONGLY SUPPORTED THE ORDER OF THE LD. CIT(A). 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT THE TRIBUNAL HAS ALREADY QUASHED THE REVISIONARY ORDER PASSED U/S 263 THEREFORE ASSESSMENT MADE IN PURSUANCE TO SU CH REVISIONARY ORDER WILL NOT SURVIVE. ACCORDINGLY W E ANNUAL THE 2 ASSESSMENT MADE IN PURSUANCE OF REVISIONARY ORDER P ASSED U/S 263 OF INCOME TAX ACT . 5 IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18.10.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR