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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI ANIL CHATURVEDI, AM
आदेश / ORDER PER ANIL CHATURVEDI, AM :
This appeal filed by the assessee is emanating out of the order 1. of Commissioner of Income Tax (A) – 2, Aurangabad dt.01.09.2017 for the assessment year 2009-10.
On the date of hearing, Ld.A.R. submitted that the present appeal is against the order of Ld.CIT(A) wherein he has confirmed the order of AO passed u/s 143(3) r.w.s. 263 of the Act vide order dt.27.03.2015. She submitted that against the order of Ld.CIT passed u/s 263 of the Act, assessee had preferred appeal before the Tribunal. Hon’ble ITAT vide order dt.24.08.2017 (ITA No.648/PUN/2014) has held that the order passed by Ld.CIT u/s 263 of the Act to be without
ITA No.2467/PUN/2017
jurisdiction. She placed on record the copy of the aforesaid order. She
therefore submitted that since the order u/s 263 of the Act itself has
been held to be without jurisdiction, the impugned consequential
order passed by AO u/s 143(3) r.w.s. 263 of the Act does not survive
and therefore the assessee wants to withdraw the appeal. Ld.D.R. did
not controvert the submissions of Ld.A.R.
I have heard the rival submissions and perused the material on
record. I find that the present appeal has been preferred against the
order of Ld.CIT(A) wherein he has confirmed the action of AO in the
order passed u/s 143(3) r.w.s. 263 of the Act. I further find that
against the order of Ld.CIT passed u/s 263 of the Act, assessee had
preferred appeal before Tribunal. I find that the Co-ordinate Bench of
the Tribunal in ITA No.648/PUN/2014 for A.Y. 2009-10 has allowed
the appeal of assessee by quashing the order of Ld.CIT passed u/s
263 of the Act. Since the basis of which the impugned order has
been passed has itself been held to be without jurisdiction, the
consequential order does not survive. Thus, in view of the request of
assessee to withdraw the appeal, appeal of the assessee is dismissed
as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in open Court on 24th day of October, 2018.
Sd/-- (ANIL CHATURVEDI) लेखा सद�य / ACCOUNTANT MEMBER
पुणे Pune; �दनांक Dated : 24th October, 2018. Yamini
ITA No.2467/PUN/2017
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :
अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. The CIT(A)-2, Aurangabad. 4. The Pr.CIT-2, Aurangabad. 5 �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक सद�य” / DR, ITAT, “SMC” Pune; 6. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER // True Copy //
// True Copy // व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune.