RISHI PAL L/H OF LATE SH. INDER SINGH,BULANDSHAHAR vs. ITO, WARD- 2, PANIPAT

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ITA 1309/DEL/2019Status: DisposedITAT Delhi25 August 2022AY 2007-084 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the order under Section 263 was quashed, the subsequent assessment order and the order of the Commissioner (Appeals) derived from it could not survive. Therefore, both these orders were quashed.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on their behalf. The Departmental Representative informed the Tribunal that the order under Section 263, which led to the current proceedings, had been quashed by a prior Tribunal order.

What were the issues?

The primary issue was the validity of the assessment order and the appellate order when the revisionary order under Section 263, which formed the basis for them, was subsequently quashed.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

For Respondent: Shri Om Parkash, Sr. DR
Hearing: 25.08.2022Pronounced: 25.08.2022

ORDER This is an appeal by the assessee against order dated 10.12.2018 of learned Commissioner of Income-Tax (Appeals), Karnal for the assessment year 2007- 08. 2. When the appeal was called for hearing, none appeared on behalf of the assessee to represent the case.

3.

On perusal of record, it is observed that notice of hearing issued to assessee fixing the date of hearing on 25.08.2022 was dully served on assessee.

4.

In view of the aforesaid, I proceed to dispose of the appeal ex parte qua the assessee after hearing the learned Departmental Representative and based on material available on record.

5.

I have heard learned Departmental Representative and perused the material on record. Learned Departmental Representative fairly submitted that the order passed by the Principal Commissioner of Income-Tax under Section 263 of the Act giving rise to the present proceedings has been quashed by the Tribunal while deciding assessee’s appeal in vide order dated 13.07.2022.

6.

The factual matrix reveals that the original assessment order passed under Section 143(3) read with section 147 of the Act on 25.02.2015 was subjected to proceeding under Section 263 of the Act and ultimately the assessment order was set aside with a direction to pass a fresh assessment order, keeping in view the order passed under Section 263 of the Act. Pursuant to such direction of the revisionary authority, the assessing officer passed the impugned assessment order on 27.11.2017 determining the total income at Rs.27,29,530. Though, the assessee preferred an appeal against the said assessment order, however, he was unsuccessful.

7.

Undisputedly, the order passed under Section 263 of the Act, in the meanwhile, has been declared as invalid and quashed by the Tribunal in the order referred to above. That being the factual position established on record, the impugned orders of the assessing officer and learned Commissioner (Appeals) culminating out of the order passed under Section 263 of the Act, cannot survive. Accordingly, both, the assessment order as well as the order of learned first appellate authority are quashed.

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