KOHINOOR FOODS LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4, NEW DELHI

PDF · subscribers
ITA 2634/DEL/2024Status: DisposedITAT Delhi04 June 2025AY 2017-18Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)5 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 AO in the OGE accepted the return of income and the PCIT, after verification, did not propose any additions, the directions given by the PCIT under Section 263 became infructuous. Consequently, all grounds raised by the assessee were allowed.

What were the facts?

The assessee filed an appeal against the order of the Principal Commissioner of Income Tax (PCIT) dated 30.03.2024 for AY 2017-18. The AO had passed an Order Giving Effect (OGE) and accepted the return of income, with no additions proposed by the PCIT after verification.

What were the issues?

Whether the directions given by the PCIT under Section 263 become infructuous when the AO, in the Order Giving Effect, accepts the return and proposes no additions.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Ananya Kapoor, Advocate
For Respondent: Shri Amit Kumar Jain, CIT DR
Hearing: 27.05.2025

(Assessment Year: 2017-18) Kohinoor Foods Limited, vs. Pr.CIT, Delhi 4, 201, Vipps Centre, 2 Community Complex, New Delhi. Masjid Moth, Greater Kailash 2, New Delhi – 110 048. (PAN : AAACS2470D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ananya Kapoor, Advocate REVENUE BY : Shri Amit Kumar Jain, CIT DR Date of Hearing : 27.05.2025 Date of Order : 04.06.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

The assessee has filed appeal against the order of the Learned Pr.Commissioner of Income Tax, Delhi-4 [“Ld. PCIT”, for short] dated 30.03.2024 for the Assessment Year 2017-18.

2.

At the time of hearing, ld. AR brought to our notice that the AO has passed the Order Giving Effect (OGE) to the order passed under section 263 of the Income-tax Act, 1961 and the AO in OGE has accepted the return of income filed by the assessee and the issues raised by the ld. PCIT has been duly verified and not proposed any addition. Therefore, she prayed that this appeal may be dismissed.

3.

After considering the submissions made by the ld. AR of the assessee and noting that AO in OGE has accepted the return of income filed by the assessee and the issues raised by the ld. PCIT has been duly verified and not proposed any addition, therefore, the directions given by the ld. PCIT u/s 263 becomes infructuous. Hence, all the grounds raised by the assessee are allowed.

4. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on this 4th day of June, 2025.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →