TATTVAGYAN VIDYAPEETH,MUMBAI vs. CIT (EXEMP), CIR -2, MUMBAI

PDF · subscribers
ITA 2322/MUM/2021Status: DisposedITAT Mumbai12 July 2022AY 2016-173 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 held that since the Assessing Officer made no additions in the assessment order passed consequent to the revision order, the appeal filed by the assessee has become infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(E) under Section 263 of the Income Tax Act. The appeal was filed after a delay, which was condoned due to the COVID-19 pandemic. Subsequently, the Assessing Officer passed an assessment order giving effect to the CIT(E)'s order, but made no additions.

What were the issues?

Whether an appeal against a revision order under Section 263 is maintainable when the subsequent assessment order makes no additions. The academic nature of the appeal due to no additions being made.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E ”, MUMBAI

Hearing: 12/07/2022Pronounced: 12/07/2022

ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemption) Mumbai [ in short ‘the CIT(E)] dated 22/03/2021 for the Assessment Year 2016-17 passed u/s. 263 of the Income Tax Act, 1961 [in short ‘the Act’].

2.

The appeal is time barred by 203 days. The assessee has filed an application explaining reasons for delay in filing of the appeal. The delay in filing of appeal is attributed to COVID-19 Pandemic. Taking in to consideration the hardship caused to the litigants in the extra ordinary circumstances, the Hon'ble Supreme Court of India taking suo-motu Cognizance for Extension of Limitation reported as 132 taxamann.com 123 extended the period of limitation under General Laws of Limitation and Special Laws. The present appeal has been filed by the assessee within the extended period of limitations, hence, no delay in filing of appeal.

3.

Shri Vishal D. Shah appearing on behalf of the assessee submitted at the outset that the Assessing Officer has passed assessment order consequent to the order of CIT(E) u/s.263 of the Act. The Assessing Officer has not made any addition, hence, the present appeal has become academic. The ld. Authorized Representative for the assessee furnished copy of the assessment order dated 10/03/2022 passed u/s. 143(3) r.w.s.263 r.w.s. 144B of the Act.

4.

Shri Prakash R. Mane representing the Department endorsed the statement made by ld. Authorized Representative for the assessee.

5.

Both sides heard. The assessee in appeal has assailed the order passed u/s. 263 of the Act on merit of the issues raised in revision proceedings. The assessee has placed on record copy of the assessment order dated 10/03/2022 (supra) passed consequent to the revision order u/s. 263 of the Act. Since, no addition has been made by the Assessing Officer while giving effect to the order passed u/s. 263 of the Act, the present appeal filed by assessee has become infructuous. Hence, the appeal by assessee is dismissed as such.

Order pronounced in the open court on Tuesday the 12th day of July, 2022.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →