MEWAT GRIT UDYOG,HARYANA vs. DCIT, REWARI CIRCLE, HARYANA

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ITA 7581/DEL/2019Status: DisposedITAT Delhi08 June 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 noted that its previous order had quashed the CIT's order under Section 263. Consequently, the assessment order passed by the Assessing Officer, which was consequential to the CIT's order, was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the Assessing Officer under Section 143(3) read with Section 263. The assessee's counsel argued that the appeal had become infructuous as the Tribunal had already quashed the CIT's order under Section 263.

What were the issues?

Whether a consequential assessment order survives when the order of the Commissioner (Appeals) under Section 263, which formed its basis, has been quashed by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “E” NEW DELHI ]

Before: SHRI G. S. PANNUSHRI CHALLA NAGENDRA PRASAD

Hearing: 08/06/2022

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Rohtak [hereinafter referred to CIT (Appeals)] dated 08.08.2019 for assessment year 2010-11 arising out of the order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Income Tax Act, 1961 (the Act).

2.

The ld. Counsel appearing for the assessee submits that the Tribunal quashed the order passed by the ld. CIT under Section 263 of 1 the Act and, therefore, the consequential order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Act cannot survive and consequently the appeal filed against the consequential order passed by the Assessing Officer becomes infructuous. Copy of the order of the Tribunal is placed on record.

3.

On hearing both the sides and perusing the order of the Truibunal in dated 14.01.2020, we notice that the Tribunal quashed the order of the ld. CIT passed under Section 263 of the Act. The present appeal arising out of the consequential assessment made by the Assessing Officer pursuant to the order passed by the ld. CIT under Section 263 of the Act became infructuous.

4.

In the result, appeal of the assessee is dismissed as infructuous.

Order pronounced in the open court on : 08/06/2022.

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