SMT. MADHU RAKESH MARDIA,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)-5, Ahmedabad (‘CIT(A)’ in short), dated 08.06.2018 arising in the assessment order dated 22.11.2017 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 (the Act) concerning AY 2012-13.

The substantive ground of appeal raised by assessee reads as under:

When the matter was called for hearing, the learned AR for the assessee pointed out that the impugned appeal arises from the assessment order passed by the AO under s.143(3) of the Act in terms of revisional order passed by the Pr.CIT under s.263 of the Act. It was next submitted that the revisional order which is the basis for the assessment has been set aside and quashed by the Tribunal in order dated 17.07.2019. It was consequently submitted that as the very basis for the framing of the assessment order appealed against does not survive owing to the order of the Tribunal. The entire proceedings from the department have thus become a nullity. It was thus urged that the assessment order and the CIT(A)’s order in question are requires to be quashed.

The learned DR relied upon the case records.

In the light of the submissions made on behalf of the assessee as per para no.3, no elaboration is required. The assessment order arising out of the revisions order under s.263 of the Act thus stands quashed having regard to the revisional order itself having been quashed.

In the result, appeal of the assessee is allowed.