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Asstt.Commissioner of Income Tax, Circle-2, Room No.27, 6th floor, Ashar I T Park, Wagale Industrial Estate, Road No.16Z, Thane (W)-400604 Vs. Shri Umraosingh Ostwal, A-1, Shanti Ganga, Opp, Railway Station, Bhayander East, Dist.Thane-401105
October, 30th 2015
                ,   "" 

      ..,      ,                                       
                 /I.T.A. No.7486/Mum/2013
             (   / Assessment Year : 2007-08)
Asstt.Commissioner of Income    / Shri Umraosingh Ostwal,
Tax, Circle-2,                      A-1, Shanti Ganga,
Room No.27, 6th floor,
                                    Opp, Railway Station,
Ashar I T Park,                     Bhayander East,
Wagale Industrial Estate,           Dist.Thane-401105
Road No.16Z,
Thane (W)-400604
       ( /Appellant)             ..     ( / Respondent)

        ./   ./PAN :AABPO9328N

            / Appellant by                Shri Abhinay Kumbhar
            / Respondent by               Shri Vimal Punmiya

             / Date of Hearing                    : 29.10.2015
             /Date of Pronouncement :29.10.2015

                             / O R D E R

Per B.R.BASKARAN, Accountant Member:

       The appeal of the Revenue is directed against the order dated
10.09.2013 passed by Ld CIT(A)-1, Thane for assessment year 2007-08.

2.     The ld. Counsel appearing for the assessee submitted that the
impugned appellate order has been passed by Ld CIT(A) against the
assessment order passed u/s 143(3) r.w.s.263 of the Income Tax Act,
1961 consequent to the revision order passed by the Commissioner of
Income Tax u/s 263 of the Act. He further submitted that the assessee
had challenged the revision order passed by Ld CIT by filing appeal before
                                     2                       ITA No.7486/Mum/2013

the ITAT and the Tribunal, vide its order dated 10.5.2013 passed in ITA
No.8857/Mum/2011 has set aside the revision order. Accordingly, the ld.
Counsel submitted that the assessment order passed by the AO and also
the appellate order passed by the Commissioner of Income Tax do not
have independent legs to stand on its own. Accordingly, he submitted that
the appeal filed by the Revenue is liable to be dismissed.

3.    The ld. DR, on the contrary, submitted that the Revenue has
challenged the order passed by the Tribunal by filing appeal before the
High Court.

4.    Having heard the rival contentions, we find merit in the submissions
made by the ld.AR. Since the revision order passed by the Commissioner
has been set aside by the Tribunal, the impugned assessment order as
well as appellate order cannot survive on its own. Accordingly, the appeal
of the revenue is liable to be dismissed. We order accordingly.

5.   In the result, the appeal filed by the Revenue is dismissed.

      Pronounced accordingly in the open court on 29th Oct, 2015.

            29 Oct, 2015    

       Sd                                          sd
     ( /SANJAY GARG)                     ( .. / B.R. BASKARAN)
  Mumbai: 29 Oct, 2015

.../ SRL , Sr. PS

    /Copy of the Order forwarded to :
1.  / The Appellant
2.    / The Respondent.
3.    () / The CIT(A)- concerned
4.     / CIT concerned
                             3               ITA No.7486/Mum/2013

5.    ,   ,                      /
     DR, ITAT, Mumbai concerned
6.     / Guard file.
                                              / BY ORDER,
          True copy
                                   (Asstt. Registrar)
                                   ,  /ITAT, Mumbai
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