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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & Dr. B.R.R. KUMAR
आदेश / O R D E R PER C. N. PRASAD, J.M.
This appeal is filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to CIT (Appeals)] dated 25.06.2021 for assessment year 2014-15. 1
The Revenue in its appeal has raised the following grounds of appeal:-
(i) Whether on the facts and in the circumstances of the case, the CIT (A) was correct in holding that the assessment order passed by the AO in consequence to the directions given by the Pro Commissioner of Income Tax, Gurugram has become infructuous, null and void ab-initio.
(ii) Whether on the facts and in circumstances of the case, the CIT(A) ought to have decided the additions by the AO in the assessment order, on merits.
(iii) Whether on the facts & in the circumstances of the case, the order of the CIT (A) may be set aside.”
The ld. Counsel for the assessee submits that this appeal of the Revenue arises out of the order passed by the Assessing Officer giving effect to the order passed by the ld. Pr. CIT under section 263 of the Income Tax Act, 1961 (the Act). The ld. Counsel submits that since the order passed by the ld. Pr. CIT under section 263 of the Act was quashed by the ITAT, the consequential assessment made by the Assessing Officer under section 143(3) read with section 263 of the Act will not survive. Consequently, the appeal of the Revenue which arises out of the consequential assessment became infructuous.
The ld. DR fairly submits that the Tribunal vide order dated 25.01.2021 in quashed the order passed by the Pr. CIT under section 263 of the Act, therefore, in view of the order of the Tribunal the present appeal of the Revenue which arises out of consequential assessment made pursuant to the order of the ld. Pr. CIT becomes infructuous.
On hearing both the parties and perusing the orders of the ld. CIT (Appeals) we notice that it is the finding of the ld. CIT (Appeals) that the Tribunal vide order dated 25.01.2021 in had quashed the order passed by the ld. Pr. CIT under section 263 of the Act. In view of the order of the Tribunal dated 25.01.2021, the present appeal of the Revenue which arises from the consequential assessment made under section 143(3) read with section 263 of the Act will not survive. Thus the same is liable to be dismissed.
In the result, the appeal of the Revenue is dismissed as infructuous.
Order pronounced in the open court on : 12/09/2022.