BRIJESH KABRA,SURAT vs. ITO, WARD 1(3)(1), SURAT

ITA 689/SRT/2025Status: DisposedITAT Surat09 September 2026AY 2014-157 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the rectification order passed by the CIT(A) could not survive as the original order it was based on had been set aside by the ITAT. The Tribunal accepted the consensus of both parties that the impugned order was invalid.

What were the facts?

The assessee's appeal was against a rectification order passed by the CIT(A). Previously, the ITAT had set aside the CIT(A)'s order and remitted the matter for fresh adjudication. The CIT(A) then passed the rectification order while the fresh adjudication was pending.

What were the issues?

Whether a rectification order passed under Section 154 can be sustained when the original order it seeks to rectify has been set aside by a higher appellate authority.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Ramesh Malpani, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 31.08.2026Pronounced: 09.09.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the rectification order u/s 154 r.w.s. 250 of the Income-tax Act, 1961 [“the Act”] dated 17.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], the assessee has filed this appeal on following effective ground:

“1. That on the facts and in the circumstances of the case as well as in law, the ld. CIT(A) (NFAC) has erred in passing order u/s 154 r.w.s. 250 of the Income Tax Act, 1961 ("the Act") whereas the order passed u/s 250, in respect of which order u/s 154 was passed, has already been set aside by Honorable

The order continues below.

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