ITO -16(2)-4, MUMBAI vs. SHRI. INDERRAJ A TALWAR, MUMBAI

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ITA 3751/MUM/2019Status: DisposedITAT Mumbai17 March 2021AY 2012-133 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 noted that the CIT(A)'s order under section 263 had been quashed by the Tribunal itself. Consequently, the consequential assessment order and any appeal against it were rendered infructuous.

What were the facts?

The Revenue appealed against the CIT(A)'s order concerning an assessment order passed under section 143(3) giving effect to an order under section 263. The assessee did not appear for the hearing.

What were the issues?

Whether an appeal against a consequential assessment order survives when the order giving rise to it (under section 263) 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, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLEShri Inderraj A. Talwar Shri V. Sreekar

For Respondent: Shri V. Sreekar
Hearing: 11.02.2021Pronounced: 17.03.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the revenue against order of the Learned Commissioner of Income Tax (Appeals)–5, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 18.03.2019 for the A.Y. 2012-13.

2.

Inspite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought by the assessee. Therefore, we proceed to dispose off this appeal on hearing Ld. DR on merits.

3.

On a perusal of the grounds of appeal we noticed that revenue is challenging order of the Ld.CIT(A) in holding that the appeal filed against

(A.Y: 2012-13) Shri Inderraj A. Talwar consequential Assessment Order passed u/s. 143(3) giving effect to order u/s. 263 of the Act will not survive in view of the fact that the Tribunal quashed the order passed by the Ld.CIT(A) u/s. 263 of the Act.

4.

We have perused the order of the Ld.CIT(A) and noticed that this Tribunal quashed the order passed by the Ld.CIT(A) u/s. 263 of the Act and restored the original Assessment Order passed u/s. 143(3) of the Act. Therefore, since the Tribunal quashed the order of the Ld.CIT, the consequential Assessment Order passed u/s. 143(3) r.w.s. 263 of the Act will not survive and any appeal against such order becomes infructuous. The appeal filed by the Revenue against the order of the Ld.CIT(A) which is arising out of order passed u/s. 143(3) r.w.s. 236 of the Act will also become infructuous and therefore, the Ld.CIT(A) has rightly accepted the contention of the assessee that no appeal will survive against the order u/s. 143(3) r.w.s. 263 of the Act.

5.

In the result, appeal of the Revenue is dismissed.

Order pronounced on 17.03.2021 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board

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