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Facts
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, was hearing several appeals filed by the Revenue. The assessee's counsel argued that a previous ITAT order dated 30th June 2025 had already quashed the orders under Section 263 for the assessment year 2019-20 in all these cases.
Held
The Tribunal noted that the ITAT order from 30th June 2025, 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 the Revenue's appeals become infructuous due to a prior ITAT order quashing the reassessment proceedings.
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.