DEPUTY COMMISSIONER OF INCOME TAX, NOIDA vs. SAMPARK MANAGEMENT CONSULTANCY LLP, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALDeputy Commissioner of Income Tax, Ayakar Bhawan, A-2D, Sector, Noida U.P.-201301. Vs. Sampark Management Consultancy LLP, FH-07, Near Jaypee Hospital, Sector-131, Gautam Buddha Nagar, Uttar Pradesh-201301. PAN:ACSFS9969E (Appellant)
PER MANISH AGARWAL, AM:
This appeal is filed by the Revenue against the order of Learned
Commissioner of Income Tax (Appeals), (‘the CIT(A) in short), National
Faceless Appeal Centre dated 14.10.2024 in Appeal No. NFAC/2016-
17/10246564 for Assessment Year 2017-18. 2. At the outset, it is seen that this appeal is preferred by the Revenue against the order passed by Ld. CIT(A) wherein the Ld. CIT(A) has deleted the additions made in the order passed u/s 143(3) r.w.s. 263 of the Act dated
30.03.2023. The Ld. CIT(A) has decided the appeal in favour of the assessee on the ground that the order of Ld. PCIT u/s 263 for impugned year was quashed by the Co-ordinate Bench of the ITAT vide its order dated 23.03.2024
in ITA No.1879/Del/2023. Against this order, the Revenue has preferred appeal before the hon’ble Allahabad High Court wherein the hon’ble High
Court in ITA No. 78/2024 vide order dated 27.11.2024 dismissed the appeal
Assessee by Shri Amit Geol, CA and Shri Pranav Yadav, Adv.
Department by Shri Narpat Singh, Sr. DR
Date of hearing
25.06.2025
Date of pronouncement
25.06.2025
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4. On the other hand, the Ld. AR of the assessee submitted that since very basis of the present proceedings that the order passed u/s 263 by Ld. AO has already been quashed by the Co-ordinate Bench of the ITAT in ITA
No.1879/Del/2013, therefore, their remained no cause of action as a consequence to order u/s 263 passed by ld. PCIT. Accordingly, he requested the dismissal of the appeal of the Revenue.
Heard both the parties. It is seen that in the present case, the assessment was completed u/s 143(3) vide order dated 07.12.2019 accepting the total income declared by the assessee. Thereafter, ld. PCIT, Noida vide order passed u/s 263 dated 27.03.2022 set aside the original assessment order and direct the AO to pass fresh order. The assessee has filed the appeal before the Income Tax Appellate Tribunal against such order u/s 263 of the Act. The coordinate bench of Tribunal vide its order dated 22.03.2024 in ITA No.1879/Del/2023 has quashed the order passed u/s 263 by Ld. PCIT, Noida. In the meantime, during the pendency of appeal before the Tribunal, the AO in compliance to the directions given by Ld. PCIT, had framed the order u/s 263/143(3) dated 30.03.2023 wherein the total income was assessed at 18,41,67,033/- after making additions of Rs.16,57,67,223/- u/s 68 of the Act. In view of this backdrop the Ld. CIT(A) has allowed the appeal of the assessee vide impugned order, against which, the Revenue is in appeal before us.
Considering the fact that very basis of the present proceedings that the order u/s 263 dated 27.03.2022 has now been quashed by the Co-ordinate Bench of ITAT and such order stood confirmed by the Hon’ble Juri ictional High Court by dismissing the Revenue’s appeal in ITA No.78/2024 vide order
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Dated: 30.06.2025. PK/Sr. Ps