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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the order of the ld Pr. CIT, Bhubaneswar CIT, Bhubaneswar-1 dated 28.2.2022 passed u/s.263 of 28.2.2022 passed u/s.263 of the Act in Appeal No. Pr.CIT, Bhubaneswar Pr.CIT, Bhubaneswar-1/Revision-263/100000299506/2021 263/100000299506/2021 for the assessment year assessment year 2017-18.
Shri P.K.Mishra, P.K.Mishra, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, Ld CIT Ld CIT DR appeared for the revenue.
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It was submitted by ld CIT DR that in this case the consequential order has been passed u/s.143(3)/263 of the Act. It was the submission that the assessee has not represented before the Ld. Pr. CIT during the revisionary proceedings. Therefore, the appeal of the assessee is liable to be dismissed.
We have considered the rival submissions. As it is noticed that the consequential order has already been passed giving effect to the order passed u/s.263 of the Act and as the assessee has already opted for the alternate remedy of proceedings before the ld CIT(A), we feel that we should not interfere with the order passed by the ld Pr. CIT u/s.263 insofar as our view could prejudice the mind of the ld CIT(A).
In the result, appeal filed by the assessee stands dismissed as infructuous.
Order dictated and pronounced in the open court on 22/05/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 22/05/2024 B.K.Parida, SPS (OS)
P a g e 2 | 3 Copy of the Order forwarded to : 1. The Appellant : Sugyani Kumari Sahu, W/O. Premchand Sahu, At/PO/PS: Polasara, Dist: Ganjam 2. The Respondent: Pr. CIT, Bhubaneswar-1