INCOME-TAX OFFICER, WARD-1, GANDHINAGAR, INCOME-TAX DEPARTMENT vs. KRUNALKUMAR VIRMBHAI DESAI, GANDHINAGAR

In this case, during the pendency of the appeal before the Ld. CIT(A), the assessee approached the Hon’ble Gujarat High Court and contested the validity of the assessment order on the ground that no proper notice u/s.142(1) of the Act was served upon the assessee. The Hon’ble Gujarat High Court, in R/Special Civil Application No.7402 of 2024 vide order dated 16/10/2025, observing that no proper opportunity was given to the assessee during the assessment proceedings, quashed the assessment order dated 21/03/2024 passed u/s.147/144B of the Act and, consequently, also quashed the demand notice issued u/s.156 of the Act dated 21/03/2024 and remanded the matter to the file of the Assessing Officer (AO) to pass a fresh assessment order.

Since vide the aforesaid order dated 16/10/2025 of the Hon’ble High Court, the impugned assessment order already stood quashed, therefore, any appeal filed or pending before the Ld. CIT(A) on the said date had become infructuous, however, the Ld. CIT(A) proceeded to decide the appeal of the assessee and quashed the assessment order on the ground that reopening of assessment was not valid.

Since after the decision of Hon’ble Gujarat High Court dated 16/10/2025, there was no validly existing assessment order and, therefore, the Ld. CIT(A) was not supposed to proceed to adjudicate the appeal. Any order passed by the Ld. CIT(A) after the decision of the Hon’ble Gujarat High Count on 16/10/2025, thus, has no validity and is to be treated as non est.

Accordingly, the appeal of the Revenue is hereby allowed, the order of the Ld. CIT(A) is hereby quashed. The AO will proceed with the assessment Asst. Year :2019-20

In the result, the appeal of the Revenue is allowed.

"%थ$ / The Respondent. संबंिधत आयकर आयु& / Concerned CIT 3. 4. आयकर आयु& अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. , , 6. गाड" फाईल / Guard file.