DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

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ITA 1880/MUM/2018Status: DisposedITAT Mumbai31 January 2020AY 2011-122 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 held that since the revision order under section 263, which formed the basis of the assessment, was itself quashed by a coordinate bench, the impugned assessment could not survive. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The Assessing Officer challenged the CIT(A)'s order which cancelled an assessment order passed under section 143(3) read with section 263. The original assessment order was framed based on a revision order under section 263.

What were the issues?

Whether the assessment order framed under section 143(3) read with section 263 can survive if the section 263 revision order is quashed. The consequence of a quashed revision order on the subsequent assessment.

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, MUMBAI “I” BENCH, MUMBAI

1.

By way of this appeal, the Assessing Officer has challenged correctness of the order dated 22.12.2017 passed by the learned CIT(A)-22, Mumbai in the matter of assessment u/s.143(3) r.w.s. 263 of the Income Tax Act, 1961, for the assessment year 2011-12.

2.

Grievances raised by the Assessing Officer are as follows: 1. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) was correct in cancelling the order u/s. 143(3) r.w.s. 263 of the I.T. Act, based on the ITAT’s order quashing the order u/s. 263 of the Act, without appreciating the merits of the case? 2. The appellant prays that the order of CIT(A) on the above ground be reversed and that of the assessing be restored.

Assessment Year: 2011-12 Page 2 of 3 3. Learned representatives fairly agree that as the revision order under section 263, by the virtue of which the impugned assessment was framed, itself stands quashed vide order passed dated 06.12.2017 by a coordinate bench of this Tribunal, the impugned assessment cannot survive. The issues raised in the appeal are thus of no consequence, and must be dismissed as infructuous. We, accordingly, dismiss the appeal as infructuous.

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