JAYA SIVAKUMAR,CHENNAI vs. ITO, NCW-10(2), CHENNAI

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ITA 1031/CHNY/2025Status: DisposedITAT Chennai23 June 2025AY 2013-14Bench: SHRI GEORGE GEORGE K (Vice President)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order and the appellate order were passed pursuant to a revision order which had already been quashed by the Tribunal. Therefore, the assessment and appellate orders did not survive and were set aside.

What were the facts?

The assessee filed an appeal against an order passed under section 154 r.w.s. 250 of the Income Tax Act, 1961. There was a delay of 42 days in filing the appeal, which was condoned by the Tribunal due to sufficient reason.

What were the issues?

Whether assessment and appellate orders passed pursuant to a quashed revision order are valid and survive.

Which sections of the Income-tax Act were involved?

Section 154,Section 250,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ (SMC

Before: SHRI GEORGE GEORGE K

Hearing: 23.06.2025Pronounced: 23.06.2025

आदेश/ O R D E R This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.12.2024, passed under section 154 r.w.s. 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14.

1.

2 -: 2. There is a delay of 42 days in filing the appeal. The assessee has filed condonation petition along with affidavit stating therein the reason for belated filing of this appeal. On perusal of the same, I find there is sufficient reason for delay in filing this appeal before the Tribunal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.

3.

At the outset, the Ld.AR for the assessee stated that the AO had passed the impugned assessment order pursuant to the revision order passed by the PCIT u/s.263 of the Act, dated 27.03.2018. The Ld.AR submitted that the revision order passed by the PCIT had already been quashed by the Chennai Bench of the Tribunal in (order dated 08.06.2022). Therefore, he requested that the assessment proceedings in pursuant to the revision order may be set aside.

4.

I have heard rival submissions and perused the material available on record. I note that the impugned assessment order and the appellate order were passed in pursuant to the revision order passed by the PCIT dated 20.04.2017, which had already been quashed by this Tribunal in (order dated 08.06.2022). Since the revision order passed by the PCIT 3 -: had already been quashed by this Tribunal, the assessment order and the appellate order passed in pursuant to the revision order u/s.263 of the Act, does not survive. Accordingly, the order of the AO and the FAA are set aside. It is ordered accordingly.

5.

In the result, the appeal filed by the assessee is allowed.

Order pronounced in the open court on 23rd June, 2025 at Chennai.

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