THE ACIT.,CENT.CIRCLE-2, SURAT vs. SHREEJI PRINTS PVT.LTD., SURAT

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ITA 448/SRT/2019Status: DisposedITAT Surat01 November 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the revision order under Section 263 was quashed by a prior ITAT order, all subsequent orders became void. Therefore, the Revenue's appeal had no merit.

What were the facts?

The Revenue appealed against the CIT(A)'s order which granted relief to the assessee. The CIT(A)'s order was based on a previous ITAT order that had quashed the revision order passed under Section 263. The Revenue's appeal against the ITAT order to the High Court was dismissed.

What were the issues?

Whether the Revenue's appeal is maintainable when the underlying revision order has been quashed and subsequent appeals have been dismissed.

Which sections of the Income-tax Act were involved?

Section 263,Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee by Ms. Chetali Shah, CA Revenue by Shri H.P.Meena, CIT-DR Date of hearing 01.11.2021 Date of pronouncement 01.11.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1. 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income tax (Appeals-2, Surat dated 12.07.2019 for assessment year (AY) 2013-14, which in turn arise from the assessment order passed under section 143(3) read with section 263 dated 17.12.2018.

2. At the outset of hearing the Ld. Authorized Representative (AR) for the assessee submits that this appeal arising out of assessment order passed in pursuance to order under section 263 of the Income Tax Act, 1961 (in short ‘the Act’) dated 12.07.2019 the Ld. AR for the assessee submits that against the order of 263 dated 28.03.2018, the assessee filed an appeal before Tribunal in wherein the order of 263 stated dated 28.03.2018 was set aside / quashed vide order darted 31.05.2019.The Revenue challenged the order of Tribunal before the Hon'ble jurisdictional High Court in Tax Appeal No.828 of 2019 dated 03.02.2020.The appeal of

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