ACIT-13(1)(2), MUMBAI vs. M/S PLAY GAMES 27X7 PVT. LTD., MUMBAI
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Income Tax Appellate Tribunal, MUMBAI ‘C’ BENCH, MUMBAI.
Before: Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)
Per B.R.Baskaran (AM) :-
The revenue has filed this appeal challenging the order dated 2013-14 passed by Ld CIT(A), NFAC, Delhi and it relates to the assessment year 2013- 14.
We notice that the impugned appellate order has been passed by Ld CIT(A) against the assessment order dated 21.12.2018 passed by the assessing officer u/s 143(3) r.w.s 263 of the Act in pursuance of directions given by Ld PCIT in his revision order dated 28.3.2018 passed u/s 263 of the Act.
The Ld CIT(A) noticed that the above said revision order passed by Ld PCIT was challenged by the assessee before the Tribunal and the ITAT, vide his order dated 31.05.2022 passed in ITA No.3600/M/2018, has quashed the revision order passed by Ld PCIT. Accordingly, the Ld PCIT held that the assessment order passed by AO in pursuance of the revision order shall
2 Play Games 27X7
become redundant. Accordingly he dismissed the appeal proceedings. The revenue is aggrieved,
We heard the parties and perused the record. The impugned assessment order has been passed by the AO u/s 143(3) r.w.s. 263 of the Act in order to give effect to the revision order passed by Ld PCIT. The above said revision order has since been quashed by ITAT and hence the impugned assessment order shall become nullity in the eyes of law. Hence the Ld CIT(A) was right in law in holding that the appeal proceedings before him is liable to be dismissed, meaning thereby, the appeal of the assessee before him was allowed. Accordingly, we do not find any reason to interfere with the order passed by him.
In the result, the appeal filed by the revenue is dismissed.
Pronounced in the open court on 31.1.2023.
Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 31/01/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai