BRIHANS LABORATORIES P LTD,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RANGE -3, PUNE

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ITA 290/PUN/2021Status: DisposedITAT Pune04 July 2022AY 2011-122 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Since the assessee requested the appeals be dismissed as withdrawn because the consequential orders did not result in any additions, the Tribunal dismissed all the appeals as infructuous.

What were the facts?

The assessee filed seven appeals against orders passed by the Principal Commissioner of Income Tax under Section 263. The appeals were filed with a delay of 14 days, which was condoned by the Tribunal. The assessee later submitted that the Assessing Officer passed consequential orders and no additions were made, requesting the appeals be dismissed as withdrawn.

What were the issues?

Whether the appeals filed against Section 263 orders are infructuous when consequential orders do not result in additions to the assessee's income.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Suhas P. Bora
For Respondent: Shri Kalika Singh

आदेश / ORDER

PER BENCH :

1.

These seven appeals by the assessee against the common order dated 31-03-2021 passed by the Principal Commissioner of Income Tax-3, Pune for assessment years 2010-11 to 2016-17, respectively.

2.

We find that these seven appeals were filed with a delay of 14 days. Upon hearing both the parties, we find that the CIT(A) passed order on 31- 03-2021 and the delay of 14 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 14 days are condoned.

3.

At the outset, we note that these appeals are filed against the orders passed by the Principal Commissioner of Income Tax exercising jurisdiction u/s. 263 of the Act. The ld. AR submits that the AO passed consequential orders in pursuance of such directions and no addition made in the hands of the assessee and prayed to dismiss the same as withdrawn. Therefore, all the appeals filed by the assessee become infructuous and are dismissed as such.

4.

In the result, all the appeals filed by the assessee are dismissed.

Order pronounced in the open court on 04th July, 2022.

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