DEVPRABHA CONSTURUCTION PRIVATE LIMITED,SARAIDHELA DHANBAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, DHANBAD, LUBY CIRCULAR ROAD

ITA 327/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2018-196 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the Section 263 order, which was the basis for the consequential assessment order, had already been quashed by the ITAT, the consequential assessment order was invalid. Therefore, the assessment order was quashed.

What were the facts?

The assessee's appeal was filed after a delay, with the assessee claiming a bona fide belief that a favorable ITAT order quashing a Section 263 order would automatically resolve the matter. The CIT(A) had dismissed the assessee's appeal due to non-compliance with notices.

What were the issues?

Whether a consequential assessment order passed pursuant to a Section 263 order that has subsequently been quashed by the ITAT is valid. Whether the CIT(A) was justified in dismissing the appeal without considering the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri S. Chatterjee, C.A
For Respondent: Shri Sanjay Kumar, CIT-DR
Hearing: 31/08/2026Pronounced: 31/08/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 08/09/2025 for the Assessment Year (AY) 2018-19 wherein the assessee has raised following grounds of appeal:

"

1.

On the facts and in the circumstances of the case the order passed by the Learned Commissioner of Income Tax (Appeals) at National Faceless Appeal Centre is illegal and perverse since the impugned assessment order u/s 143(3) dated 28-03-2025 has been passed in consequence to the order u/s 263 of the Act dated 31

The order continues below.

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