PARVEEN KUMAR REWADIA,GURGAON vs. PRCIT-11, NEW DELHI

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ITA 8997/DEL/2019Status: DisposedITAT Delhi15 July 2022AY 2010-113 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 Tribunal accepted the assessee's contention that the appeal had become infructuous due to the expiry of the limitation period for passing a fresh assessment order. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under section 263. The assessee contended that the Assessing Officer failed to pass a fresh assessment order within the statutory limitation period.

What were the issues?

Whether the appeal has become infructuous because the Assessing Officer did not pass a fresh assessment order within the prescribed limitation period after a section 263 order.

Which sections of the Income-tax Act were involved?

Section 263,Section 153

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR

Hearing: 06.07.2022Pronounced: 15.07.2022

Appellant by Sh. Sanchit Jain, CA Respondent by Sh. T. Kipgen, CIT (DR) Date of hearing 06.07.2022 Date of pronouncement 15.07.2022 ORDER PER SAKTIJIT DEY, JM:

This is an appeal by the assessee against order dated 17.09.2019 passed by learned Principal Commissioner of Income Tax-II (PCIT), New Delhi, under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.

2.

At the outset, Sh. Sanchit Jain, learned Authorized Representative of the assessee submitted before us that the present appeal has become infructuous, as, in pursuance to the direction of learned PCIT under section 263 of the Act, the Assessing Officer has not passed any assessment order within the period of limitation prescribed under the statute. Thus, he submitted, the appeal may be treated as infructuous and accordingly be dismissed. A letter dated 5th July, 2022, to this effect, was furnished before the Bench.

3.

Learned Departmental Representative did not oppose the aforesaid submission of the assessee.

4.

We have considered rival submissions and perused the materials on record. It is the case of the assessee that in pursuance to the direction of learned PCIT in order dated 17.09.2019 passed under section 263 of the Act, the Assessing Officer has not completed a fresh assessment within the period of limitation prescribed under section 153 of the Act. Keeping in view the aforesaid factual position, we accept assessee’s contention that the present appeal has become infructuous. Accordingly, appeal is dismissed.

5.

In the result, the appeal is dismissed.

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