DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. KAILASH CHANND HIRAWAT, JAIPUR

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ITA 1315/JPR/2024Status: DisposedITAT Jaipur18 February 2025AY 2012-13Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the department had complied with the High Court's decision by issuing a notice under Section 153C. Therefore, the department's appeal was rendered infructuous.

What were the facts?

The assessee's appeal was filed challenging an order that allowed their appeal, thereby setting aside the assessment order. The CIT(A) had relied on a High Court decision that quashed notices under Section 148. Subsequently, the department issued a notice under Section 153C.

What were the issues?

Whether the Revenue's appeal has become infructuous due to the department's subsequent action in compliance with a High Court decision.

Which sections of the Income-tax Act were involved?

Section 250,Section 56,Section 148,Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1315/JP/2024

For Appellant: CA. jktLo dh vksj ls@
Hearing: 18/02/2025Pronounced: 18/02/2025

Present appeal came to be presented challenging order dated 02.09.2024, passed u/s 250 of the Income Tax Act, 1961, relating to the Assessment Year 2012-13.

2.

Vide impugned order, Ld. CIT(A) allowed the appeal filed by the assessee and thereby set aside the assessment order dated 19.11.2019 passed by the Assessing Officer. Consequently, a deletion of Rs. made to the total income of the assessee u/s 56 of the Act, was set aside.

3.

Ld. CIT(A) allowed the appeal filed by the assessee while relying on decision passed by our Hon’ble High Court in the case of titled as Shyam Sunder Khandelwal v. ACIT, (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019 whereby the Hon’ble High Court had quashed notices u/s 148 of the Act, for the reasons recorded therein.

4.

Today, it has been brought to our notice by both the sides that as regards the Assessment Year under consideration, qua the assessee, the department has issued notice u/s 153C of the Income Tax Act, having regard to the above said decision in Shyam Sunder Khandelwal (supra)’s case, and thereby the assessee has been required to prepare true and correct return of his total income for the said assessment year.

5.

Admittedly, the department has issued notice u/s 153C of the Act. In this situation, it can safely be said that the department has given effect to the decision by our own Hon’ble High Court in the abovesaid case. decision by our Hon’ble High Court, present appeal by the department can safely be said to have become infructuous.

Result

7.

As a consequence, this appeal is hereby dismissed as having become infructuous. File be consigned to the record room, after the needful is done by the office.

Order pronounced in the open court on 18/02/2025.

1.

Sd/- Sd/- ¼ ujsUnz dqekj ½ ¼ xxu xks;y ½ (NARINDER KUMAR) (GAGAN GOYAL) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 18/02/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- DCIT, Central Circle-04, Jaipur izR;FkhZ@ The Respondent- Kailash Chand Hirawat, Jaipur 2. vk;dj vk;qDr@ The ld CIT 3. 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 1315/JP/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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