ACIT, NEW DELHI vs. M/S. ART BEAUTY EXPORTS, NEW DELHI

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ITA 1309/DEL/2016Status: DisposedITAT Delhi23 January 2019AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the appeal had become infructuous as the underlying Section 263 order, which formed the basis of the assessment, was cancelled. Therefore, there was nothing left to decide in the appeal.

What were the facts?

The assessee's appeal was against an assessment order passed pursuant to a Section 263 order. The ITAT had previously cancelled the Section 263 order for the same assessment year. The assessee argued that the current appeal had become infructuous as its basis was removed.

What were the issues?

Whether an appeal against an assessment order based on a Section 263 order, which is subsequently cancelled, becomes infructuous.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “G”, NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Shri N.K. Bansal, Sr.DR
For Respondent: Shri Rajeev Saxena, Adv. &, Shri Dhananjay Kumar, Adv
Hearing: 23.01.2019Pronounced: 23.01.2019

ORDER PER O.P. KANT, A.M.: The present appeal is directed against the order of Ld. CIT(A)-18, New Delhi, dated 21.12.2015, for assessment year 2009-10. 2. During the course of hearing, the Ld. counsel for the assessee submitted that the impugned order in this case was passed against the assessment order which was made in pursuance to order under Section 263 of the Income-tax Act, 1961 (for short ‘the Act’). It was submitted that the order passed 263 of the Act stood cancelled by ITAT vide order dated 30.11.2015 in for AY: 2009-10, copy of which is placed on record. Therefore, once the very basis of impugned assessment order stands collapsed, the present appeal should be rendered as infructuous. The Learned DR did not object to the above contention of the Ld. counsel for the assessee. In presence of these facts, we find nothing to decide this appeal, having become infructuous.

3.

In the result, the appeal is dismissed, as indicated above.

Order is pronounced in the open court on 23rd January, 2019.

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