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Facts
The assessee challenged an order passed by the Addl. JCIT(A) which was consequential to a revision order passed by the Pr.CIT under Section 263 of the Act. The original assessment order was passed on 17.02.2015 and the revision order on 23.03.2017.
Held
The Tribunal noted that the Pr.CIT's order under Section 263 had set aside the assessment order to the AO for fresh adjudication. Since the original assessment order was already set aside, the appeal before the Tribunal was rendered infructuous.
Key Issues
Whether the appeal is infructuous as the original assessment order has been set aside by the Pr.CIT under Section 263.
Sections Cited
143(3), 263
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2012-2013) M/s Bhagban Mohapatra Vs ACIT, Circle-1(1), Cuttack Constructions & Engineers Pvt Ltd, At-HIG-27, Gourav Vihar, PO : Paradeep, SO-Bagadia, Dist : Jagatsinghpur-754142 PAN No. : AABCB 6339 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Mohit Sheth, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 03/12/2025 घोषणा की तारीख/Date of Pronouncement : 03/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.Addl/JCIT(A)-6, Kolkata, dated 25.06.2025, passed in Appeal No.CIT(A), Cuttack/10089/2015-16 (Manual Appeal Register Number : 0598/2014-15) for the assessment year 2012-2013.
It was submitted by the ld.AR that the original assessment was came to be passed u/s.143(3) of the Act on 17.02.2015. It was the submission that subsequently the order u/s.263 of the Act has been passed on 23.03.2017, wherein in the last paragraph the ld. Pr.CIT has held as follows :- “In view of the above, the assessment order in question is hereby set aside to the AO for adjudication of the issues afresh to that extent and reframe the assessment after proper appreciation of facts and application of law and as per the observation and direction given above. Needless to say while reframing the assessment order, the AO should provide adequate opportunity to the assessee.”
2 3. It was fairly agreed by the ld. AR that the assessee has challenged the consequential order giving effect to the order passed u/s.263 of the Act before the ld. CIT(A). It was fairly agreed that the assessment order originally passed, now stands set aside.
Ld. Sr. DR also agrees that in view of the order u/s.263 of the Act, this appeal is liable to be dismissed and the issues in this appeal can also be agitated by the assessee in the appeal filed against the order passed as a consequence to the order u/s.263 of the Act.
We have considered the rival submissions. A perusal of the order of the ld. Pr.CIT passed u/s.263 of the Act on 23.03.2017, clearly shows that the assessment order in question has been set aside to the file of AO for adjudication of the issue afresh to that extent and reframe the assessment after proper appreciation of facts. This being so, as the assessment order itself now stands set aside, we are of the view that the appeal filed by the assessee would liable to be dismissed as infructuous and we do so. The assessee is at liberty to challenge the addition if so made in the order giving effect to the order passed u/s.263 of the Act before the appropriate forum.
In result, appeal of the assessee is dismissed as infructuous. Order dictated and pronounced in the open court on 03/12/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 03/12/2025 Prakash Kumar Mishra, Sr.P.S.