DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD., HISAR

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ITA 5700/DEL/2016Status: DisposedITAT Delhi17 January 2020AY 2009-102 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 section 263 proceedings had been quashed by a previous order of the Tribunal. Consequently, the assessment order passed under section 143(3) r.w.s 263 did not survive.

What were the facts?

The Revenue filed an appeal against an order passed under section 143(3) r.w.s 263 of the Income-tax Act. The appeal arose from an assessment order passed consequent to an order under section 263.

What were the issues?

The primary issue was the validity of the assessment order when the preceding section 263 proceedings were quashed. The appeal was dismissed as the basis for the assessment order no longer existed.

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, DELHI BENCH ‘G’, NEW DELHI

For Appellant: DR यथ क ओर से /
Hearing: 06.01.2020Pronounced: 17.01.2020

आदेश / ORDER

PER SUSHMA CHOWLA, JM

1.

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’).

2.

The Ld.DR for the Revenue at the outset fairly pointed out that 263 proceedings have been quashed by the Tribunal.

3.

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.

4.

In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 17th January 2020.

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