BIBHUTI BHUSHAN RAY,ROURKELA vs. PR.CIT(CENTRAL), VISHAKHAPATNAM

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ITA 109/CTK/2019Status: HeardITAT Cuttack30 January 2023AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since no addition was made in the consequential assessment order, the appeal filed by the assessee has become infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under Section 263. Subsequently, the Assessing Officer passed a consequential order in which no addition was made.

What were the issues?

Whether an appeal against a Section 263 order is maintainable when the consequential assessment order results in no addition.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Appellant: Shri P.C.Sethi, AR
For Respondent: Shri M.K.Gautam
Hearing: 30/01Pronounced: 30/01

O R D E R Per Bench This is an appeal filed by the assessee This is an appeal filed by the assessee against the order passed by against the order passed by the ld Pr. CIT CIT u/s.263 of the Act dated 18.3.2019 18.3.2019 in No.Pr. CIT(C)/VSP/263/CC.Sambalpur/2018 CIT(C)/VSP/263/CC.Sambalpur/2018-19 for the assessment year for the assessment year 2011-12.

2.

Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.

3.

At the time of hearin At the time of hearing, ld AR has placed before us the copy of the g, ld AR has placed before us the copy of the consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed

1.

P a g e 1 | 2 u/s.263 of the Act. Though the ld AR has vehemently pressed for levy of cost on the department, we are of the view that as in the consequential assessment order, no addition has been made, the appeal filed by the assessee has become infructuous and same stands dismissed.

4.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 30/01/2023. SD/- SD/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. 1. The Appellant : Bibhuti Bhusan Ray, C/o Shanti Memorial Hospital, Udit Nagar, Rourkela/CL-5, Basanti Colony, Rourkela.

2. The Respondent: Pr. CIT(Central), 4th Pratyakshakar Bhavan, floor, MPV Colony, Double Road, Visakhapatanam 3. The CIT(A)-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 2 | 2

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