ATOS ONDIA PVT. LTD,MUMBAI vs. DCIT RANGE 14(1)(1), MUMBAI

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ITA 2619/MUM/2019Status: DisposedITAT Mumbai10 May 2023AY 2012-133 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 Tribunal had previously quashed the assessment order dated January 31, 2017, on grounds of limitation. Since the rectification order was based on this quashed assessment order, the proceedings under Section 154 were rendered non-est.

What were the facts?

The assessee's appeal arose from an order passed under Section 154 of the Income Tax Act, 1961. This order was a rectification of a previous assessment order dated January 31, 2017.

What were the issues?

Whether proceedings under Section 154 are valid when the original assessment order they seek to rectify has been quashed. The impact of quashing an assessment order on subsequent rectification proceedings.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “K” BENCH

Before: SHRI VIKAS AWASTHY & MS. PADMAVATHY S.vk-vk-la- 2619@eaqcbZ@2019 ¼fu-oa- 2012&13½

Hearing: 01/05/2023Pronounced: 10/05/2023

vihykFkhZ }kjk@Appellant by : Ms. Chandani Shah izfroknh }kjk@Respondent by : Dr. Yogesh Kamat, CIT DR lquokbZ dh frfFk@Date of hearing : 01/05/2023 ?kks”k.kk dh frfFk@Date of pronouncement : 10/05/2023 vkns’k/ ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Deputy Commissioner of Income Tax -14 (1) (1), Mumbai (hereinafter referred to as “the AO”) dated 26.02.2019, for the assessment year 2012-13.

2.

Ms. Chandani Shah appearing on behalf of the assessee submitted that this appeal arises from order u/s 154 of the Income Tax Act, 1961 (hereinafter referred

P a g e | (A.Y.2012-13) ATOS INDIA PVT. LTD. to as “the Act”). The Ld. Authorised Representative (AR) submitted that the Tribunal in vide order dated 23.02.2023 has quashed the assessment order dated 31.01.2017 passed u/s 143(3) r.w.s. 144C(13) of the Act, on the ground of limitation. Since, the present appeal emanates from the order of Assessing Officer (AO) passed u/s 154 of the Act rectifying the assessment order dated 31.01.2017 (supra), the pending proceedings germinating from the said assessment order have become non-est after quashing of the same.

3.

Dr. Yogesh Kamat representing the Department fairly stated that the assessment order dated 31.01.2017 has been quashed by the Tribunal. The present appeal arising out of proceedings u/s 154 of the Act emanate from the said assessment order.

4.

Both sides heard. Both sides unanimously stated that the proceedings u/s 154 of the Act have roots in the assessment order dated 31.01.2017 for assessment year 2012-13 that has been quashed by the Tribunal in (supra). Once the substratum for invoking provisions of section 154 of the Act has eroded, any proceedings arising therefrom are set at naught.

5.

Since, the order u/s 154 of the Act has become non-est, the present appeal filed by the assessee against rectification order becomes infructuous. Hence, the appeal of the assessee is dismissed, as such.

Order pronounced in the open court on Monday the 10th day of May 2023.

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