BARODA CRICKET ASSOCIATION,(BCA),VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2, AHMEDABAD

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ITA 277/AHD/2018Status: DisposedITAT Ahmedabad25 July 2019AY 2009-102 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 noted that the revisional order under section 263, which formed the basis for the assessment order, was quashed by a Co-ordinate Bench. Consequently, the assessment order ceased to survive.

What were the facts?

The assessee challenged the denial of exemptions under sections 11 & 12. The assessment order was passed under section 143(3) r.w.s. 263 of the Act.

What were the issues?

The primary issue was the validity of the assessment order which was based on a quashed revisional order.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA, & SHRI MAHAVIR PRASAD

For Appellant: Shri Virat Bhavsar, AR, Shri Alok Singh, CIT DR

The captioned appeal has been filed by the assessee against the order of the CIT(A)-9, Ahmedabad (‘CIT(A)’ in short), dated 28.11.2017 arising in the assessment order dated 21.12.2016 passed by the Assessing Officer under s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 (the Act) concerning A.Y. 2009-10.

2.

As per the grounds of appeal, the assessee has challenged the action of CIT(A) in denying the exemptions claim under s. 11 & 12 on certain income.

Cricket Association vs. DC IT] A.Y. 2009-10 - 2 - 3. With the assistance of the Ld. AR for the assessee, we straightway notice that the revisional order passed under s. 263 by the CIT(E) dated 16.02.2016 which is the foundation for the assessment order passed under s. 143(3) r.w.s. 263 of the Act dated 21.12.2016 was quashed by the Co-ordinate Bench of ITAT in dated 04.03.2019.

4.

In view of the order of the Co-ordinate Bench whereby the revisional order under s. 263 does not survive any longer, the consequential assessment order passed in pursuance thereof which is subject matter of present appeal would automatically cease to survive and is rendered non-est. As a result, appeal of the assessee emanating from such consequential order under s. 143(3) r.w.s. 263 is rendered infructuous.

5.

In the result, appeal of the assessee is allowed.

This Order pronounced in Open Court on 25/07/2019

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 25/07/2019 TANMAY TRUE COPY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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