M/S. BHAGABAN MOHAPATRA CONSTRUCTIONS & ENGINEERS PRIVATE LIMITED.D.,JAGATSINGHPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK, CUTTACK

PDF · subscribers
ITA 448/CTK/2025Status: DisposedITAT Cuttack01 December 2025AY 2012-13Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the appeal is infructuous as the original assessment order has been set aside by the Pr.CIT under Section 263.

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, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 03/12/2025Pronounced: 03/12/2025

(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.

2.

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.

4.

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.

5.

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.

6.

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.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →