DCIT, CIRCLE HISAR, HISAR vs. SYNERGY WASTE MANAGEMENT PVT. LTD., HISAR

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ITA 1191/DEL/2019Status: DisposedITAT Delhi02 December 2021AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the order which initiated the current proceedings was quashed, the present appeal filed by the Revenue has become infructuous and lacks merit.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A). The proceedings before the Assessing Officer were a consequence of a Section 263 order passed by the CIT. This Section 263 order was subsequently quashed by the ITAT.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the underlying order that initiated the proceedings has been quashed by a higher tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

Before: SMT. DIVA SINGH & SHRI N.K. BILLAIYA

For Appellant: Shri Ramesh Goyal, CA
For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 29.11.2021Pronounced: 02.12.2021

Date of Hearing 29.11.2021 Date of Pronouncement 02.12.2021 Hearing conducted via Webex ORDER PER DIVA SINGH, J.M.

The present appeal has been filed by the Revenue, wherein the correctness of the order dated 14.11.2018 of CIT(A), Hisar pertaining to 2010-11 assessment year is assailed on various grounds. We refrain from referring to the grounds raised as it was a common stand of the parties that the said appeal was infructuous. The reasons for the said submissions we propose to address subsequently in this order.

2.

It first needs to be mentioned that along with the present appeal five other appeals of the Revenue for different assessment years had also been fixed for hearing today. In all these six appeals adjournment application has been moved on behalf of the assessee. The Ld. Sr. DR did not oppose the request for adjournment in any of the other cases except in the present case. It was his submission that adjudication on the relief which the Revenue seeks to challenge in the present proceedings may not be required as the present proceedings are consequential to the 263 order passed by the CIT, Hisar dated 13.01.2015. This order it was submitted had been quashed by the ITAT. Accordingly, it was his submission that the consequential proceeding do not thus survive and the issues become academic.

3.

Shri Ramesh Goyal, CA appearing for the assessee in the face of these submissions had no objection.

4.

We have heard the submissions and perused the material available on record. It is seen that the present round of proceedings before the Assessing Officer are the result of the order dated 31.10.2015 of the CIT, Hisar passed u/s 263. We have seen from the record that this Order was challenged by the assessee before the ITAT. Considering the submissions and the record it is seen that the ITAT vide its order dated 24.04.2018 in quashed this order. Copy of this order we have seen is placed at pages 11 to 17 in the Paper Book. In view of this factual position, we find that the proceedings became infructuous hence there is no merit in the present appeal filed by the Revenue.

5.

In the result, the appeal by Revenue is dismissed as infructuous.

Order pronounced in the open court on 2nd December, 2021

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