SHRIKUNJ REALTY,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -4, PUNE

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ITA 762/PUN/2019Status: DisposedITAT Pune15 July 2020AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as the subsequent assessment order did not result in any demand, making the appeal of academic interest. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263. The PCIT had set aside the assessment order and directed the Assessing Officer (AO) to carry out the assessment afresh. However, the AO subsequently passed an order accepting the returned income.

What were the issues?

Whether an appeal filed against a Section 263 order becomes infructuous when the subsequent assessment results in no demand.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Nilesh Khandelwal
For Respondent: Shri Deepak Garg

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अऩीऱधथी / The Appellant. 1. प्रत्यथी / The Respondent 2. 3. DR, ITAT, “B” Bench, Pune. गधर्ा फ़धइऱ / Guard File. 4. //सत्यधपऩत प्रनत// True Copy// आदेशधनुसधर / BY ORDER,

वररष्ठ ननजी सचिव / Sr. Private Secretary आयकर अऩीऱीय अचधकरण, ऩुणे / ITAT, Pune

Date 1. Draft dictated on 16-07-2020 Sr.PS 2. Draft placed before author 16-07-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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