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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
आदेश / ORDER
PER SUSHMA CHOWLA, JM
The present appeal filed by Revenue is against order of CIT(A), Hisar dated 07.09.2016 relating to assessment year 2009-10 against the order passed under section 143(3) r.w.s 263 of the Income-tax Act, 1961 (in short ‘the Act’).
The Ld.DR for the Revenue at the outset fairly pointed out that 263 proceedings have been quashed by the Tribunal.
On perusal of the record, we find that the present appeal arises from the assessment order framed u/s 143(3) r.w.s. 263 of the Act i.e. consequent to the order passed u/s 263 of the Act. However, the Tribunal in relating to Assessment Year 2009-10 vide order dated 30.05.2016 has quashed 263 proceedings. Hence, the consequent order passed by the Assessing Officer u/s 143(3) r.w.s. 263 do not survive. Hence, the appeal of the Revenue is dismissed.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 17th January 2020.