ADDL. CIT, SPECIAL RANGE-6, NEW DELHI vs. MMTC LTD., NEW DELHI

Revenue however, based the grounds of appeal, though ostensibly challenging the orders passed under section 154 of the Act, but in fact placed reliance on the order dated 22,017 in appeal No. 626/15-16 passed by the learned Commissioner of Income Tax (Appeals)-6, Delhi in which the order of the learned Assessing Officer passed on 17/2/2017 under section 143(3) of the Act. No order relating to the proceedings under section 154 of the Act is to be found supporting the grounds of appeal. It is not known in respect of which proceedings the Revenue is really aggrieved to file this appeal, because grounds are challenging the proceedings under section 154 of the Act whereas the material filed in support of such grounds relate to entirely different proceedings. It is also not known in respect of which proceedings to challenge, the relevant approvals were obtained.

In the circumstances, we find no justification to keep these proceedings pending because the Revenue is not clear whether they are challenging the original assessment proceedings under section 143 (3) of the Act or the proceedings under section 154 of the Act; and that in respect of which proceedings to challenge, the necessary approvals were obtained. Hence, the proceedings are closed by way of dismissal of this appeal granting leave to the Revenue to file fresh properly constituted appels after complying with the necessary legal formalities.

Subject to the above observations, appeal of the Revenue is dismissed. Order pronounced in the open court on this the 8th day of July, 2021 immediately on conclusion of hearing over virtual mode.