SAHANA DWELLERS P. LTD.,MUMBAI vs. PR. CIT -3, MUMBAI

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ITA 637/MUM/2021Status: DisposedITAT Mumbai28 July 2022AY 2015-162 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the fresh assessment order passed by the Assessing Officer made no additions or variations. Therefore, the appeal challenging the PCIT's order was rendered infructuous.

What were the facts?

The appellant challenged an order passed by the PCIT under Section 263 of the Income Tax Act, which had set aside the original assessment order. Subsequently, the Assessing Officer passed a fresh order under Section 144 read with Section 263 and 144B.

What were the issues?

Whether the appeal against the PCIT's order under Section 263 is maintainable when a subsequent assessment order has been passed without any additions.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, G BENCH, MUMBAI

order : 28.07.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Appellant has challenged the order, dated 10.03.2021, passed by the Ld. Principal Commissioner of Income Tax, Mumbai-3, [hereinafter referred to as ‘the PCIT’] under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) setting aside the Assessment Order, dated 28.12.2017, passed under section 143(3) of the Act.

2.

The Ld. Authorised Representative for the Appellant appearing before us furnished a copy of the assessment order dated 28.03.2022 passed by the Assessing Officer under Section 144 read with Section 263 and Section 144B of the Act and submitted that since in the aforesaid order passed in the set aside proceedings no additions/variations have been made, the present appeal may be disposed off.

3.

In view of the above, the present appeal is disposed of as being infructuous.

Order pronounced on 28.07.2022.

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