Tribunal dismisses Revenue's appeal on antedated assessment order, upholding CIT(A)'s decision.

The Tribunal upheld the CIT(A)'s decision annulling an assessment order for being antedated as it did not meet statutory timeline requirements. The Revenue's appeal challenging this decision was dismissed.

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Issues Involved: Appeal against order dated 09-06-2011 of CIT(A), Kolhapur for Assessment Year 2000-01.

Assessment Order Date Dispute:
The appeal concerned the assessment order dated 28-03-2003, challenged by the assessee as antedated. The CIT(A) found discrepancies in the order's issuance date, supported by a remand report confirming modifications made on 04-08-2003. The AO failed to provide evidence of dispatch before 31-03-2003, leading to the CIT(A) annulling the order as not issued within the stipulated time.

Revenue's Grounds of Appeal:
The Revenue contested the CIT(A)'s decision, arguing that the order's creation date and last edit did not conclusively prove post-31-03-2003 issuance. They criticized the CIT(A)'s reliance on certain legal precedents and misinterpretation of statutory provisions. The Revenue sought to vacate the CIT(A)'s order and reinstate the AO's assessment.

Judgment and Conclusion:
After reviewing arguments and evidence, the Tribunal upheld the CIT(A)'s decision. The remand report and envelope date stamp supported the finding that the assessment order was modified after 31-03-2003. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s annulment of the assessment order as not meeting the statutory timeline requirements.

Conclusion:
The Tribunal's decision upheld the CIT(A)'s ruling on the antedated assessment order, leading to the dismissal of the Revenue's appeal.

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