DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs. VRINDA ENGINEERS PVT. LTD., KOLKATA

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ITA 1284/KOL/2023Status: DisposedITAT Kolkata06 March 2025AY 2012-13Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)6 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the underlying order u/s 263 of the Act, and the consequential assessment order based on it, had already been quashed by the Tribunal in prior proceedings, the very foundation of the present appeal by the Revenue had been dislodged. Therefore, the Revenue's appeal against the CIT(A)'s order, which granted partial relief, became infructuous and not maintainable.

What were the facts?

The assessee's original assessment for AY 2012-13 was completed u/s 143(3) and subsequently u/s 147/143(3). The PCIT later passed an order u/s 263, setting aside the assessment and directing the AO to examine unsecured loans. A consequential assessment order was then passed by the AO, which was partly allowed by the CIT(A) on appeal. Crucially, the ITAT, in earlier proceedings (ITA Nos. 1274/KOL/2023 and 1232/KOL/2023), had already quashed the foundational Section 263 order and the consequential assessment order for the same AY.

What were the issues?

Whether the Revenue's appeal against a CIT(A) order is maintainable when the foundational Section 263 order and the consequential assessment order, which were the basis for the CIT(A) order, have already been quashed by the Tribunal in prior proceedings.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(3),Section 147,Section 263,Section 250,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

For Respondent: DR. Assessee represented by : Siddarth Agarwal, Advocate

order

: March 6th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13 dated 22.09.2023, which has been passed against the order u/s 147/263 of the Act, dated 29.12.2022.

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