THE DCIT, CIRCLE-1(3), VADODARA vs. SMT. GEETABEN B. SHAH, AHMEDABAD

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ITA 1167/AHD/2017Status: DisposedITAT Ahmedabad25 April 2019AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, agreeing that the quantum appeal had indeed become infructuous. Consequently, the Revenue's appeal was dismissed.

What were the facts?

The Revenue's appeal arose from an order where the CIT(A) had declared the quantum appeal infructuous. This was because the ITAT had previously quashed the CIT's order passed under Section 263, which had led to the original assessment being set aside.

What were the issues?

Whether an appeal becomes infructuous when the order leading to it is quashed by a higher tribunal. The validity of the CIT(A)'s decision to dispose of the appeal as infructuous.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri S. K. Dev, Sr. D.R
For Respondent: Shri P. M. Mehta, A.R
Pronounced: 25.04.2019

PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order dated 06.01.2017 passed by the Commissioner of Income Tax (Appeals)-4, Vadodara under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘the Act’) arising out of the order dated 27.03.2015 passed by the Dy. Commissioner of Income Tax, Circle – 1(3), Baroda for the Assessment Year 2009-10. 2. It appears from the records that initially the assessment u/s 143(3) of the Act was finalized on 05.12.2011 by the AO determining total income at Rs.28,30,590/-. However, the Learned CIT-1, Baroda passed an order dated 11.12.2013 u/s 263 of the Act by setting aside the issue to the file of the Learned AO to re-compute in the manner as directed therein. Asst.Year –2009-10

3.

Meanwhile the Hon’ble ITAT by and under its order dated 09.12.2016 quashed the order passed by the Learned CIT-1 u/s 263 of the Act in ITA No.528/Ahd/2014. The quantum appeal arising out of the order passed in terms of the order u/s 263 of the Act passed by the Learned CIT(A) has been decided in favour of the assessee by holding it infructuous in view of the fact that the order passed u/s 263 of the Act passed by the Learned CIT(A) has been quashed by the Learned Tribunal.

4.

Taking into consideration this particular aspect of the matter, the Learned Advocate appearing for the assessee submitted before us that since the order passed u/s 263 has been quashed by the Hon’ble Tribunal, the quantum appeal, therefore, becomes infructuous. Hence, he prayed for dismissal of the appeal preferred by the Revenue before us.

5.

Having heard the Learned Counsel appearing for the parties, having regard to the facts and circumstances of the case, we find no infirmity in the order passed by the Learned CIT(A) in the appeal preferred by the assessee disposing of the appeal as infructuous. Hence, we upheld the same.

6.

In the result, revenue’s appeal is dismissed. This Order pronounced in Open Court on 25/04/2019 ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 25/04/2019 Asst.Year –2009-10 आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)-4, Vadodara.

5.

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, स"या"पत ""त //// उप/सहायक पंजीकार (Dy./Asstt.

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