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Facts
The appeals were filed by the Revenue against the orders of the ITAT, Rajkot. The assessee's counsel argued that the ITAT had previously quashed the Section-263 orders for the assessment year 2019-20 in all these cases. The department had appealed to the High Court but obtained no stay on the proceedings.
Held
The Tribunal noted that the ITAT's previous order quashing the Section-263 orders was effective as there was no stay from the High Court. Consequently, the appeals filed by the Revenue were rendered infructuous.
Key Issues
Whether appeals filed by the Revenue are infructuous due to a prior ITAT order quashing the impugned orders, in the absence of any 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.