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Facts
The Income Tax Appellate Tribunal (ITAT), Rajkot had previously quashed an order under Section 263 of the Income Tax Act for the assessment year 2019-20 in all these cases. The department appealed this decision but did not obtain a stay from the High Court.
Held
The Tribunal held that since its earlier order quashing the Section 263 order was still effective, the department's appeals were rendered infructuous. Consequently, all appeals filed by the Revenue were dismissed.
Key Issues
Whether the department's appeals are infructuous in light of a previous ITAT order quashing the assessment and the absence of a stay from the High Court.
Sections Cited
263
AI-generated summary — verify with the full judgment below
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.