Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘C’
Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH
आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER:
Assessee is in appeal before the Tribunal against order of ld.CIT(A)-10, Ahmedabad dated 16.8.2016 passed for the assessment year 2009-10.
The ld.counsel for the assessee at the very outset submitted that impugned assessment order was passed on 28.1.2015 under section 143(3) r.w.s. 263 of the Income Tax Act, 1961. In other words, this order was passed in pursuance of order of ld.Commissioner dated 25.3.2014 passed under section 263 of the Act. Appeal against this
ITA No.2834/Ahd/2016
order has been dismissed by the ld.CIT(A) vide impugned order dated 16.8.2016. He submitted that order of the ld.Commissioner passed under section 263 was challenged by the assessee before the Tribunal in ITA No.935/Ahd/2014. The Tribunal has quashed 263-order. Therefore, there is no foundation to pass the assessment order impugned in the present appeal. The ld.DR was unable to controvert this contention of the ld.counsel for the assessee. The order of the Tribunal in ITA No.935/Ahd/2014 dated 261.6.2017 has been placed on record.
On due consideration of the above facts, we are of the view that since very foundation for passing this assessment order has been extinguished by quashing of 263-order at the end of the tribunal. There could not be any proceedings in pursuance of that order. Therefore, we have to vacate the assessment order impugned hereinunder. We allow the appeal of the assessee and set aside order of the ld.CIT(A) as well as of the AO.
In the result, appeal of the assessee is allowed.
Order pronounced in the Court on 11TH September, 2018 at Ahmedabad.
Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 11/09/2018