The Commissioner Of Income Tax-22 v. M/S. Associate Construction Co

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1387 OF 2011 The Commissioner of Income Tax-22.v.M/s. Associate Construction Co. ..Appellant. ..Respondent. Mr. Suresh Kumar for the Appellant.None for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 1st March, 2013 PC: In this appeal by the revenue following questions have been raised for our consideration. a)Whether on facts and circumstances of the case the Tribunal was justified in law in treating the appeal by the revenue against the order dated 22/2/2009 of the CIT(A) as infructuous on the ground that since the order of the CI T u/s. 263 of the Income Tax Act, 1961 is cancelled by the Tribunal when the revenue has filed appeal before this court against cancellation of the order u/s.263 by the Tribunal? b)Whether on the facts and circumstances of the case the Tribunal was justified in law in quashing the order passed by the Commissioner u/s. 263 of the Income Tax Act, 1961? 2) Admittedly, the appeal filed by the revenue being Income Tax Appeal No.4953 of 2010 has been dismissed on 27/1/2010. The aforesaid appeal was against the order of the Tribunal setting aside the order of the CIT u/s. 263 of the Income Tax Act, 1961 (“the Act”). The present appeal emanates from the order of the Assessing Officer giving effect to the order of the Commissioner of Income Tax u/s. 263 of the Act. However, the order under Section 263 of the Act of the Commissioner of Income Tax has been set aside by the Tribunal and the appeal against the same was not entertained by this Court in its order dated 27/1/2010 in Income Tax Appeal No.4953 of 2010. Therefore, the present appeal does not survive as it is in consequence of the order passed by the CIT under Section 263 of the Income Tax Act, 1961 which itself has been set aside. In this view of the matter, we see no reason to entertain the appeal. 3)Accordingly, the appeal is dismissed with no order as to costs. (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)