IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.617/Lkw/2019 Assessment Year:2014-15 Dy.C.I.T. Vs. M/s U.P. State Construction & Range-6, Infrastructure Development Lucknow. Corpn. Ltd., TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow.

PAN:AAACU1932C (Appellant) (Respondent)

C.O.No.01/Lkw/2020 (in I.T.A. No.617/Lkw/2019)

Assessment Year:2014-15 M/s U.P. State Construction & Vs. Dy.C.I.T. Infrastructure Development Range-6, Corpn. Ltd., Lucknow.

TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow.

PAN:AAACU1932C (Appellant) (Respondent)

I.T.A. Nos.367 to 371/Lkw/2017 Assessment Years:2009-10 to 2012-13 Dy.C.I.T. Vs. M/s U.P. State Construction & Range-6, Infrastructure Development Lucknow. Corpn. Ltd., TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow.

PAN:AAACU1932C (Appellant) (Respondent)

C.O.Nos.13 to 17/Lkw/2017 (I.T.A. Nos.367 to 371/Lkw/2017)

Assessment Years:2009-10 to 2012-13 M/s U.P. State Construction & Vs. Dy.C.I.T. Infrastructure Development Range-6, Corpn. Ltd., Lucknow.

TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow.

PAN:AAACU1932C (Appellant) (Respondent)

I.T.A. No.67/Lkw/2016 Assessment Year:2011-12 I.T.A. No.318/Lkw/2018 Assessment Year:2013-14 I.T.A. No.331/Lkw/2017 Assessment Year:2011-12 I.T.A. No.620/Lkw/2019 Assessment Year:2014-15 I.T.A. No.621/Lkw/2019 Assessment Year:2015-16 M/s U.P. State Construction & Vs. Dy.C.I.T. Infrastructure Development Range-6, Corpn. Ltd., Lucknow.

TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow.

PAN:AAACU1932C (Appellant) (Respondent)

I.T.A. No.623/Lkw/2019 Assessment Years:2015-16 Dy.C.I.T. Vs. M/s U.P. State Construction & Range-6, Infrastructure Development

O R D E R

PER ANADEE NATH MISSHRA:A.M.

(A) For the sake of convenience and brevity, these appeals are being disposed off through this consolidated order.

ITA. Nos.67/LKW/2016, 331/LKW/2017, 369 & 370/LKW/2017 for A.Y. 2011-12 The original assessment order for A.Y. 2011-12 was passed by the Assessing Officer on 29.03.2014. This order was subsequently set aside by the Ld. PCIT vide order dated 08.01.2016 passed under section 263 of the Act, wherein the Assessing Officer was directed to frame a fresh assessment. Pursuant to these directions, the Assessing Officer passed the consequential assessment order dated 14.09.2016 under section 143(3)/263 of the Income Tax Act.

(B) Appeals bearing ITA No. 67/LKW/2016, ITA No. 331/LKW/2017, ITA No. 369/LKW/2017 and ITA No. 370/LKW/2017 pertain to A.Y. 2011-12, in which the following grounds have been raised: -

ITA. No.370/LKW/2017

1. The Ld.CIT(A)-2, Lucknow has erred in law and on facts in holding the Pr. CIT while passing the order u/s 263 has cancelled order u/s 143(3) and additions made to the income do not survive without appreciating the fact that the Pr. CIT cancelled the assessment only with respect to that part of the order which was erroneous and prejudicial to the interest of revenue.

2. The Ld. CIT(A)-2, Lucknow has erred in law and on facts in holding the Pr. CIT while passing the order u/s 263 has cancelled order u/s 143(3) and additions made to the income do not survive without appreciating the fact that the Assessing Officer has correctly computed the income in the order u/s 143(3)/263 passed giving effect to the order u/s 143(3) on the basis of material available on the record.

3. The Ld. CIT(A)-2, Lucknow has erred in law and on facts in holding the Pr. CIT while passing the order /s 263 has cancelled order u/s 143(3) and additions made to the income do not survive ignoring the fact that even though the Pr. CIT has cancelled the assessment, but it cannot be considered that Pr. CIT has also cancelled that part of the order which is not prejudicial to the interest of revenue.

4. The Ld. CIT(A), Lucknow has erred in law and on facts in holding the Pr. CIT while passing the order /s 263 has cancelled order u/s 143(3) and additions made to the income do not survive without appreciating the fact that