ANIL KUMAR SINGHAL,BULANDSHAHR vs. ITO, WARD-3(1), BULANDSHAHR

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ITA 6499/DEL/2018Status: DisposedITAT Delhi25 February 2020AY 2010-114 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the foundation (the PCIT's revision order) for the assessment orders was removed by the Tribunal's earlier decision, the assessment orders themselves must fall. Therefore, the appeals were allowed.

What were the facts?

The assessment orders for both assessees were passed pursuant to a revision order under Section 263 of the Income Tax Act. The assessees contended that this revision order was subsequently set aside by the Tribunal.

What were the issues?

Whether assessment orders passed pursuant to a revision order that is subsequently set aside by the Tribunal are valid.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI H.S. SIDHU, & SHRI N.K. BILLAIYA

For Appellant: Shri Lalit Mohan, CA
For Respondent: Shri Sanjay Goyal, CIT- DR
Hearing: 24.02.2020Pronounced: 25.02.2020

Heard together (2 matters)

ITA No. 6499/DEL/2018
ITA No. 6498/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

The above captioned two separate appeals by two separate assessees are preferred against the order of the CIT(A), Ghaziabad dated 31.07.2018 pertaining to A.Y 2010-11.

2.

At the very outset, the ld. counsel for the assessee stated that in both these cases, assessment has been framed pursuant to the order of the PCIT, Ghaziabad dated 22.03.2017 u/s 263 of the Act by which the assessments were set aside with directions to the Assessing Officer to pass fresh assessment order after making due enquiries. It is the say of the ld. counsel for the assessee that the said order of the PCIT has been set aside by the Tribunal vide a consolidated order dated 17.05.2019 in and 2388/DEL/2017.

3.

The ld. DR could not bring any distinguishing decision in favour of the revenue.

4.

After hearing both the sides and considering the relevant material on record, we find that both the assessee assessment orders have been framed pursuant to the order of the PCIT, Ghaziabad dated 22.03.2017. That order of the PCIT has been quashed by the Tribunal [supra]. Sublato Fundamento Cadit Opus, meaning thereby, that in case the foundation is removed, the super structure falls. Since the foundation has been removed, the super structure must fall.

5.

In the result, both the appeals of the assessee in and 6498/DEL/2018 are allowed.

The order is pronounced in the open court on 25.02.2020.

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