SURAJ BUILDMART INDIA PVT.LTD.,DELHI vs. ITO, WARD-24(4), NEW DELHI

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ITA 5478/DEL/2019Status: DisposedITAT Delhi18 January 2023AY 2007-082 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT had previously quashed the section 263 order. Consequently, the present assessment order and the subsequent appeal have become infructuous.

What were the facts?

The assessee's appeal pertains to assessment year 2007-08. The assessment order was passed pursuant to a revision order under section 263 of the Income Tax Act.

What were the issues?

Whether the current appeal is maintainable when the underlying revision order has been quashed by the ITAT.

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 “B” NEW DELHI

Before: SHRI SHAMIM YAHYA & MS. ASTHA CHANDRA

Hearing: 12.01.2023

आदेश /O R D E R PER SHAMIM YAHYA, A.M.

1.

This appeal by the assessee is against the order of the Learned CIT (Appeals)-8, New Delhi dated 11.03.2019 and pertains to the assessment year 2007-08.

2.

At the outset, in this case, learned Counsel of the assessee submitted that assessment order in this case has been passed, pursuant to a revision order under section 263 of the Income Tax Act, 1961. He submitted that the said 263 order has been quashed by the ITAT in ITA

I.T.A.No.5478/Del/2019 No. 3011/Del/2017 for assessment year 2007-08 by order dated 06.06.2021.

3.

Per contra, learned Departmental Representative relied upon the order of the authorities below. Upon careful consideration, we find that the ITAT in the aforesaid order has clearly quashed Section 263 order. It is pursuant to the said 263 order that this present assessment order has been framed and consequent appeal has come to the learned CIT(Appeals) and thereafter before to us. Since the said Section 263 order has been quashed this present appeal has become infructuous, accordingly, we hold that this appeal deserves to be dismissed as infructuous.

4.

In the result, assessee’s appeal is dismissed.

Order pronounced in the open court on 18/01/2023

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