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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
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:
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.
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.
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.
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.
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.