HILL INTERNATIONAL PROJECT MANAGEMENT (INDIA) PRIVATE LIMITED,GURUGRAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, GURUGRAM

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ITA 2900/DEL/2025Status: DisposedITAT Delhi05 June 2026AY 2014-153 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the appeal before it had become infructuous because the assessee had filed a fresh appeal against the subsequent assessment order. Therefore, the Tribunal dismissed the current appeal.

What were the facts?

The assessee's appeal before the ITAT was filed against an order that had remitted the matter back to the Assessing Officer (AO) for a fresh assessment. The AO subsequently passed a fresh assessment order, and the assessee has filed a new appeal before the CIT(A) against this order.

What were the issues?

Whether an appeal before the ITAT is infructuous when the assessee has filed a fresh appeal against a subsequent assessment order after the matter was remitted back to the AO.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMIT KOCHAR

For Appellant: Shri S S Tomar, Advocate
For Respondent: Shri Rajesh Kumar Dhanesta, Sr
Hearing: 04.06.2026Pronounced: 05.06.2026

PER RAMIT KOCHAR, AM:

This appeal is filed by the assessee against appellate order passed by Learned Commissioner of Income Tax (Appeal), NFAC, Delhi dated 19.02.2025( DIN& Notice No. ITBA/NFAC/S/250/2024-25/1073471182(1) u/s 250 of the Income-tax Act, 1961 , which in turn has arisen from assessment order dated 01.12.2016 passed by ld. Assessing Officer u/s 143(3) of the 1961 Act .

2 ITA Nos.2900 /Del/2025 Hill International Project Management India Private Limited

2.

At the outset ld. Counsel for the assessee submitted that vide aforesaid appellate order dated 19.02.2025 ,the ld. CIT(A) set aside /remitted back the matter to the file of the assessing office for denovo assessment. It was submitted that the AO has now framed the assessment denovo , vide assessment order dated 17.03.2026 passed u/s 143(3) read with Section 250 read with Section 144B of the 1961 Act. It was submitted that the assessee has now filed an first appeal with ld. CIT(A) against assessment order dated 17.03.2026, which appeal is pending before ld. CIT(A) for adjudication ( filed vide efiling acknowledgment no. 726948290160426) . It was submitted that in view of aforesaid facts, the appeal which is pending before ITAT, Delhi Benches in ITA no. 2900/Delhi/2025 and is listed today before the Bench, has become infructuous , and prayers were made to dismiss this appeal.

2.2 The ld. Sr. DR has no objection if this appeal is dismissed by the Tribunal.

3.

After hearing both the parties and perusing the material on record, we dismiss the appeal filed by the assessee in ITA No. 2900/Del/2025 for assessment year 2014-15 as infructuous . At the same time , we are giving liberty to seek recall of this order, if so required by the circumstances. We order accordingly.

4.

In the result, the appeal filed by the assessee is dismissed in the manner as indicated above. Order is pronounced in the Open Court on 05.06.2026

/- Sd/- Sd/- (Ms. MADHUMITA ROY) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.06.2026 Copy forwarded to:

3 ITA Nos.2900 /Del/2025 Hill International Project Management India Private Limited

1.

Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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