ITO, WARD- 4(5), GURGAON vs. VEENA MAITRA, GURGAON

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ITA 4942/DEL/2017Status: DisposedITAT Delhi17 May 2019AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the early hearing application. It held that since the Commissioner's Section 263 order, which formed the basis of the addition, had been quashed by a coordinate bench, the present appeal had become infructuous.

What were the facts?

The assessee's appeal challenged an addition made pursuant to an order passed by the Commissioner of Income-tax under Section 263. The Commissioner's order itself was based on an earlier order which was subsequently quashed by the Tribunal.

What were the issues?

Whether an appeal challenging an addition made pursuant to a Section 263 order is sustainable when that Section 263 order has been quashed.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ : NEW DELHI

Before: HON’BLE, SHRI G.D. AGRAWAL & SHRI KULDIP SINGH

For Appellant: Shri Pravesh Sharma, Advocate
For Respondent: Shri Amit Katoch, Senior DR
Hearing: 17.05.2019

PER KULDIP SINGH, JUDICIAL MEMBER : Early hearing application no.184/Del/2019 dated 10.05.2019 is hereby allowed keeping in view the fact that order under section 263 of the Income-tax Act, 1961 passed by the Commissioner of Income-tax on the basis of which impugned addition is made, has since been quashed by the Tribunal, it is a fit case to grant the early hearing, hence hereby granted. So, the Bench is proceeded to decide the aforesaid appeal by today itself.

2.

Keeping in view the fact that vide order dated 11.05.2017 passed by the coordinate Bench of the Tribunal in in the case of Veena Maitra vs. Pr.CIT for AY 2011-12, order passed by the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961 has been quashed, the present appeal challenging the order passed by the AO u/s 143 (3) and consequent appeal before the ld. CIT (A) pursuant to the order passed by the Commissioner dated 19.12.2015 u/s 263 of the Act, is not sustainable having been become infructuous, hence present appeal is ordered to be dismissed. Order pronounced in open court on this 17th day of May, 2019 after the conclusion of the hearing. Sd/- sd/- (G.D. AGRAWAL) (KULDIP SINGH) VICE PRESIDENT JUDICIAL MEMBER Dated the 17th day of May, 2019 TS

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