JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1, COIMBATORE, COIMBATORE vs. PRABHUKAANT KANIMOZHI, ERODE

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Amitabh Shukla, Accountant Member

आयकर अपील सं./I.T.A. No.631/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2017-18
&
C.O. No. 36/Chny/2025 [In I.T.A. No. 631/Chny/2025]
Erode 638 402. [PAN:ASWPK8744K]

(अपीलाथŎ/Appellant)

(ŮȑथŎ/Respondent/Cross Objector)

अपीलाथŎ की ओर से / Appellant by :
Ms. D. Babitha, JCIT
ŮȑथŎ की ओर से/Respondent by :
Shri S. Sridhar, Advocate [Erode]
सुनवाई की तारीख/ Date of hearing :
09.07.2025
घोषणा की तारीख /Date of Pronouncement
:
09.07.2025

आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the Revenue is directed against the order dated 13.12.2024 passed by the ld. Commissioner of Income Tax
(Appeals) – 20, Chennai for the assessment year 2017-18. 2. The ld. AR Shri S. Sridhar, Advocate submits that the assessment was completed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 [“Act” in short] dated 30.09.2022 and the I.T.A. No.631/Chny/25 &
C.O. No. 36/Chny/24
2
additions were made in pursuance to the revision order passed under section 263 of the Act dated 23.03.2022. He further submits that against the revision order passed under section 263 of the Act, the assessee preferred an appeal before the ITAT, and the Tribunal vide its order dated 21.04.2023 in ITA No. 350/Chny/2022 quashed the revision order passed by the ld. PCIT. He argued that the assessment order passed in pursuance to the revision order under section 263 of the Act has no legal sanctity and the ld. CIT(A) has rightly dismissed the appeal filed against the assessment order under section 143(3) r.w.s. 263 of the Act as infructuous. Thus, the ld. AR prayed that the appeal preferred by the Appellant-Revenue against the impugned order should be dismissed as infructuous.

C.O. No. 76/Chny/2024
4. In view of our decision in Revenue’s appeal, wherein, we have dismissed the appeal as infructuous, consequently, the Cross

I.T.A. No.631/Chny/25 &
C.O. No. 36/Chny/24
3
Objection arising out of the said Revenue’s appeal in ITA No.
631/Chny/2025 is also dismissed as infructuous.

Vm/-

आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.