SEAL FOR LIFE INDIA PVT. LTD., (FORMERLY KNOWN AS BERRY PLASTICS PVT. LTD.),VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

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ITA 675/AHD/2017Status: DisposedITAT Ahmedabad15 May 2018AY 2009-102 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 revision order was quashed, making the appeal against the resultant assessment proceedings academic and infructuous. The Departmental Representative agreed with this position.

What were the facts?

The assessee appealed an assessment order passed under section 143(3) r.w.s. 263. The assessee's counsel stated that the revision order, which led to the assessment proceedings, had been quashed by the Tribunal.

What were the issues?

Whether the appeal against the assessment proceedings is maintainable when the revision order, which initiated those proceedings, has been quashed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD ‘D’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

1.

By way of this appeal, the assessee appellant has challenged correctness of the

order dated 29.12.2016 passed by the learned CIT(A) in the matter of assessment

under section 143(3) r.w.s. 263 of the Income Tax Act 1961, for the assessment year

2009-10.

2.

When this appeal was called out for hearing, learned counsel for the assessee

pointed out that the revision order, as a result of which the present assessment

proceedings under section 143(3) read with section 263 were carried out, has been

quashed by the Tribunal. In this view of the matter, the grievance against the resultant

assessment proceedings are now academic and infructuous.

ITA No.675/Ahd/2017 Assessment Year: 2009-10 Page 2 of 2 3. Learned Departmental Representative fairly accepts the above factual position

and agrees that adjudication on merit is not really required in this case.

4.

In view of the above position, we see no need to deal with the issue raised in this

appeal and thus dismiss the appeal as infructuous.

5.

In the result, appeal filed by the assessee is dismissed. Pronounced in the open court on this 15th day of May, 2018.

Sd/- Sd/- Ms. Madhumita Roy Pramod Kumar Judicial Member) (Accountant Member) Dated: 15th May, 2018. PBN/*

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File

By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

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