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Facts
The Revenue filed appeals against various assessees for the assessment years 2018-19 and 2019-20. The assessee's counsel submitted that the ITAT, Rajkot had previously quashed the orders under Section 263 of the Act for AY 2019-20 in all these cases. This made the department's appeals infructuous.
Held
The Tribunal noted that while the department had approached the High Court, there was no stay granted. Therefore, the ITAT's earlier order remained effective. Consequently, all appeals filed by the Revenue were deemed infructuous and dismissed.
Key Issues
Whether the appeals filed by the Revenue are infructuous due to a prior quashing order by the ITAT, which remains effective in the absence of a stay from the High Court.
Sections Cited
263
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & DR. DINESH MOHAN SINHA
, 84 & 86 to 90/Rjt/2026 ACIT v. Chunilal G. Vanik and ors. ORDER Per, Dr. Dinesh Mohan Sinha, JM: 1. Ld. Counsel for the assessee submitted that the Hon’ble ITAT, Rajkot vide order dt. 30th June, 2025 has quashed the order under Section-263 of the Act for assessment year 2019-20 in all these assessees. Therefore, the appeal filed by the department becomes infructuous. All consequential orders/appeals, the order of these Courts becomes infructuous. Since, the department has approached to the High Court against the order passed by the Tribunal but there is no stay of proceedings by the Hon’ble High Court in these matters dt. 30th June, 2025. At present the order passed by the Tribunal is effective therefore we quashed all the orders in appeals of the Revenue as infructuous. In result all the appeals filed by the revenue are dismissed.
Order is pronounced in the open Court Today on 07/04/2026.