SHREE BALAJI UCCH SIKSHAN SANSTHAN,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 8217/DEL/2019Status: DisposedITAT Delhi16 June 2022AY 2014-152 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 the grievance raised in the appeal had been settled by a consequential order passed by the Assessing Officer. This order accepted the assessee's position, rendering the appeal infructuous.

What were the facts?

The assessee filed an appeal against a revisional order passed by the CIT(E). The Assessing Officer had passed an order under Section 143(3) r.w. Section 263 of the Income Tax Act.

What were the issues?

Whether the appeal is infructuous due to subsequent developments in the assessment proceedings. The impact of a consequential order on an ongoing appeal.

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 “G” DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Deepesh Garg, Adv
For Respondent: Shri H.K. Choudhary, CIT-D.R

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Exemption), New Delhi (‘CIT’ in short) dated 18/26.03.2018 arising from the assessment order dated 13.12.2016 passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.

2.

As per its appeal memo, the assessee has challenged the revisional order passed by the Principal Commissioner of Income Tax.

3.

At the time of hearing, ld. counsel for the assessee pointed out that the grievance arising from the impugned revisional order stands settled in view of consequential order passed by the Assessing Officer under Section 143(3) r.w. Section 263 of the Act where the position taken by the assessee on the issue has been accepted by the Assessing Officer. It was thus submitted that the appeal of the assessee is rendered infructuous and a futile exercise in view of the relief already made available to the assessee in the consequential assessment proceedings vide order dated 08.12.2019.

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