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Facts
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, was hearing multiple appeals filed by the Revenue against various assessees for the assessment years 2018-19 and 2019-20. The assessee's counsel submitted that a previous ITAT order dated June 30, 2025, had already quashed the orders under Section 263 for the assessment year 2019-20 for all these assessees.
Held
The Tribunal noted that although the department had appealed to the High Court, there was no stay of proceedings. Therefore, the ITAT concluded that the order dated June 30, 2025, was effective and that the current appeals filed by the Revenue had become infructuous.
Key Issues
Whether appeals filed by the Revenue are infructuous when a previous ITAT order on Section 263 has been passed and is effective, despite a pending High Court appeal without a stay.
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.