Tribunal dismisses Revenue's appeals, upholds CIT(A)'s decision for AY 2007-08. Legal maxim "Sublato Fundamento Credit Opus" cited.

The Tribunal dismissed the Revenue's appeals against the CIT(A)'s decision for AY 2007-08 and subsequent years. The Tribunal held that once the foundation of a proceeding is removed, all consequential orders and acts would fall automatically. Referring to the legal maxim "Sublato Fundamento Credit Opus," the Tribunal cited precedent to support its decision. Consequently, the CIT(A) rightly allowed the assessee's appeal, and the Tribunal upheld this decision, dismissing all Revenue appeals for the relevant assessment years.

---

---

Issues:
Appeals by Revenue against CIT(A) order for AY 2007-08 and subsequent years.

Analysis:
The appeals were filed by the Revenue against the order of the CIT(A)-3, Kolkata for AY 2007-08, 2008-09, and 2009-10. The primary issue raised was whether the CIT(A) was justified in allowing the appeal against the revision assessment order of the Assessing Officer dated 29.01.2016, based on the decision of the ITAT that set aside the order passed by the Principal CIT-3, Kolkata on 30.03.2015. The Tribunal held that once the foundation of a proceeding is removed, all consequential orders and acts would fall automatically. Citing the legal maxim "Sublato Fundamento Credit Opus," the Tribunal referred to the case of Badrinath vs Government Of Tamil Nadu And Ors. AIR 2000 SC 3243, where the Supreme Court held that if the basis of a proceeding is gone, all consequential orders would also fall. Consequently, since the Tribunal set aside the revisional order of the Principal CIT, the AO's order giving effect to that revisional order became void ab initio. Therefore, the CIT(A) rightfully allowed the appeal of the assessee, and the Tribunal upheld the decision, dismissing all appeals of the Revenue.

In conclusion, the Tribunal dismissed the appeals of the Revenue, upholding the decision of the CIT(A) for the relevant assessment years. The order was pronounced in the open court on 20th December 2019.

---