ITO, WARD-5, PANIPAT vs. RAKESH KUMAR, PANIPAT

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ITA 3905/DEL/2019Status: DisposedITAT Delhi30 January 2023AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the PCIT's order, which led to the assessment, had been set aside by the Tribunal itself. Consequently, the CIT(A)'s decision to quash the assessment order was upheld.

What were the facts?

The Revenue's appeal challenges the CIT(A)'s decision to allow the assessee's appeal. The assessment order was passed pursuant to an order under Section 263 of the Act.

What were the issues?

Whether the CIT(A) erred in allowing the assessee's appeal when the assessment order was based on a PCIT order that was subsequently set aside by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 30/01/2023Pronounced: 30/01/2023

This appeal by the revenue is preferred against the order of the CIT(A), Karnal dated 22.02.2019 pertaining to A.Y.2011-12. 2. The solitary grievance of the revenue is that the CIT(A) erred in allowing the appeal of the assessee. 3. At the very outset the Counsel for the assessee stated that the impugned assessment order is pursuant to the order of the PCIT framed u/s. 263 of the Act. It is the say of the Counsel that the order of the PCIT has been set aside by the Tribunal in ITA No. 6187/Del/2015 which has been followed by the CIT(A) while quashing the assessment order, therefore, there is no error in the findings of the CIT(A).

3.

The DR fairly conceded to this.

4.

We have carefully perused the orders of the authorities below. It is true that the assessment order dated 28.12.2016 is framed pursuant to the order of the PCIT framed u/s. 263 of the Act. We find that the order of the PCIT, Karnal has been set side by this Tribunal in dated 20.12.2018 since the order of the PCIT was quashed by the Tribunal the subsequent order by the AO has been quashed by the CIT(A) we, therefore, do not find any error to interfere with the findings of the CIT(A).

5.

In the result, the appeal of the revenue is accordingly dismissed.

6.

Decision announced in the open court on 30.01.2023.

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