THE ITO, WARD-1 (2) (1),, RAJKOT-GUJARAT vs. SHRI INDRAJITSINH BALUBHAI DABHI, GONDAL

It emerges out from the record that originally an assessment order was passed under section 143(3) on 14.11.2011. The ld.Commissioner took cognizance under section 263 of the Income Tax Act and held that order passed by the AO is erroneous and prejudicial to the interest of the Revenue. The ld.CIT has set aside this assessment order on 19.3.2014 vide order passed under section 263. In pursuance of CIT’s order dated 19.3.2014 the AO has passed impugned order on 30.3.2015 under section 143(3) r.w.s 263 of the Act. This order was challenged before the ld.CIT(A). In the meanwhile, the

On due consideration of the above facts, we are of the view that the ld.CIT(A) ought to have allowed appeal of the assessee for statistical purpose, and should have quashed the assessment order because jurisdiction infused in the AO by way of order passed under section 263 was extinguished. This assessment order is not sustainable. But to our mind, there cannot be any grievance to the Revenue if the ld.CIT(A) has treated appeal of the assessee as infructous after making the above observation. In any case, the assessment order passed under section 143(3) r.w.s 263 of the Act is not sustainable and all these proceedings have become redundant after order of the ITAT passed in ITA No.245/RJT/2014. With the above observation, this appeal is disposed off.

In the result, the appeal of the Revenue is disposed off. Order pronounced in the Court on 1st February, 2018 at Ahmedabad.