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Income Tax Appellate Tribunal, ‘A’ MUMBAI
Before: SHRI C.N. PRASAD, JM & SHRI M.BALAGANESH, AM
आदेश / O R D E R PER C.N. PRASAD (J.M): This appeal in A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Thane in -appeal No.10142-THN/2017-18 dated 02/08/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 03/10/2017 by the ld. Asst. Commissioner of Income Tax, Palghar Circle, Palghar, Mumbai (hereinafter referred to as ld. AO).
Revenue has raised the following grounds:- “
1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Thane erred in allowing the appeal of the assessee on the grounds that the Hon’ble ITAT vide order dated 01/09/2019 quashed the revision order passed u/s.263 of the Act by the Pr. CIT-3, Thane and thus the consequential order passed by the ACIT, Palghar Circle u/s.143(3) rws 263 of the IT Act, 1961 had become infructuous and deleting the addition.
2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Thane failed to appreciate that the order of the ITAT quashing the revision order passed by the Pr. CIT-3, Thane had not been accepted by the Department and appeal to the High Court had been filed against ITAT’s order.
3. The appellant prays that the order of the Ld. CIT(A)-3, Thane may be set- aside and that of the Assessing Officer be restored.
4. The appellant craves leave to add, amend or alter any ground / grounds, which may be necessary.”
We have heard the rival submissions and perused the materials available on record. From the perusal of the grounds of the Revenue, it could be seen that this Tribunal had already quashed the 263 order vide its order dated 01/03/2019. The present proceedings emanate out of giving effect to the aforesaid 263 proceedings. When the 263 proceedings are already quashed by this Tribunal, the subsequent proceedings thereon would also become infructuous. Hence, we find that the ld. CIT(A) had rightly quashed the giving effect proceedings as infructuous and deleted the additions made thereon. Accordingly, the grounds raised by the Revenue are dismissed.
In the result, appeal of the Revenue is dismissed.
Order pronounced on 17/05/2021 by way of proper mentioning in the notice board.