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Income Tax Appellate Tribunal, RAJKOT, BENCH
Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR& SHRI WASEEJM AHMED
आदेश / O R D E R
PER MAHAVIR PRASAD- JM:
This appeal has been preferred by the assessee and following grounds have been taken:- “1. The Ld. Pr. CIT, Jamanager has erred in law and in facts in invoking his revisionary powers u/s. 263 of the Act stating that the order of the Assessing Officer passed u/s. 143(3) r.w.s. 147 of the Act was erroneous and prejudicial to the interest of the revenue and directing the assessing officer to reframe the assessment afresh ignoring the fact that all the issues based on which revision has been made were already verified/examined by the AO during the course of assessment proceedings.”
At the time of hearing, at the outset Ld. AR submitted a letter stating that being aggrieved by the order of the Ld. AO appellant had
ITA No.26/Rjt/2017, - 2 - Asst.Year – 2010 -11
preferred appeal before CIT(A) Jamnagar, granted relief to the assessee and allowed the appeal of the assessee.
Therefore, on the basis of above he submit as the subsequent appeal filed under s. 143(3) read with section 263 it decide in favour of the appellant therefore this appeal filed against the order under s. 263 has become infructuous.
In view of the above we dismissed the appeal of the assessee as infructuous.
In the result, appeal filed by the assessee dismissed as infructuous.
This Order pronounced in Open Court on 06/03/2019
Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/03/2019 Tanmay True Copy 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)-5, Ahmedabad 5 �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6 गाड� फाईल / Guard file.
आदेशानुसार/BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Rajkot