NARENDRASINH C. JADEJA,JAMNAGAR vs. THE PR. CIT, JAMNAGAR

PDF · subscribers
ITA 26/RJT/2017Status: DisposedITAT Rajkot06 March 2019AY 2010-112 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 noted that the assessee's appeal against the Assessing Officer's order had been allowed by the CIT(A). Consequently, the appeal filed against the Section 263 order was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. The assessee had previously appealed to the CIT(A) against the Assessing Officer's order, and the CIT(A) had granted relief. The assessee argued that the subsequent appeal filed under Section 263 had become infructuous.

What were the issues?

Whether an appeal against a revisionary order under Section 263 becomes infructuous if the original assessment order, which was the subject of revision, has been favorably decided in favor of the assessee by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT, BENCH

Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR& SHRI WASEEJM AHMED

Hearing: 06/03/2019

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.”

2.

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.

3.

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.

4.

In view of the above we dismissed the appeal of the assessee as infructuous.

5.

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

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →