INCOME TAX OFFICER-42(1)(3),MUMBAI, MUMBAI vs. NAVITA SURESHKUMAR HETAMPURIA, MUMBAI

The present appeal has been filed by the assessee challenging the impugned order 11.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A) for the assessment year 2016-17. 2 Navita Sureshkumar Hetampuria, Mumbai.

As per the facts of the present case, the AO reopened the assessment and passed orders u/s 147/144B of the act. However, assessee filed writ petition number 16181 of 2024 before the Hon’ble High Court thereby challenging the notice and reassessment proceedings. Ultimately vide order dated 31.07.2024, the Hon’ble High Court quashed the reassessment proceedings in their entirety. Therefore, considering the said order Ld. CIT(A) also allowed the appeal.

Although, revenue has challenged the order of Ld. CIT(A), but in our view, the same is without any substance as Ld. CIT(A) has rightly allowed the appeal by holding that since the assessment order does not survive in view of the orders of Hon’ble High Court, therefore, appeal filed by the assessee becomes in fractious

No material has been placed before us by Ld. DR to controvert the findings of Ld CIT(A), therefore we see no reasons to interfere into or deviate from the orders passed by Ld. CIT(A) as the same are based upon the orders passed by Hon’ble High Court.

In the result the appeal filed by the revenue stands dismissed with no order as to cast.