F. HARLEY & CO. PVT. LTD.,KOLKATA vs. CIT - 1, KOLKATA, KOLKATA

PDF · subscribers
ITA 1046/KOL/2018Status: DisposedITAT Kolkata27 March 2019AY 2013-142 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 assessee had no grievance against the CIT(A)'s order as the AO's subsequent order did not result in any adverse findings. Therefore, the grounds raised by the assessee were rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) under Section 263 of the Income Tax Act. The CIT(A) had directed the AO to pass a fresh assessment order. The AO subsequently passed a 'giving effect' order without making any additions or disallowances.

What were the issues?

Whether the assessee's appeal is maintainable when the subsequent assessment order, passed in compliance with the CIT(A)'s directions, did not result in any adverse findings or additions.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

For Respondent: DR JCIT
Hearing: 28.02.2019Pronounced: 27.03.2019

ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 29.03.2018 passed by CIT(A)-1, Kolkata for AY 2013-14 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”).

2.

Heard both parties and perused the material available on record. It is noted that the CIT(A) exercising the jurisdiction u/s 263 of the Act, directed the AO to pass a fresh assessment order considering the observations made by him vide his order. In pursuance of which the AO passed giving effect order dated 30.12.2018 wherein it was submitted by the Ld.AR that no disallowances were made by the AO. Further, he submits that since the assessee has no grievance against the order passed by the CIT(A) u/s 263 of the Act which is impugned before us as there was no adverse findings or additions by the AO in his giving effect order and submitted that no orders are required in this appeal. Therefore, taking

(ASSESSMENT YEAR-2013-14) into consideration the submissions of the Ld.AR & Ld.DR, the grounds raised by the assessee in this appeal are become infructuous requires no adjudication.

In the result, the appeal of the assessee is dismissed as infructuous. 3.

Order pronounced in the open court on 27.03.2019.

More judgments on Section 263

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

Recent GST High Court judgments

Search GST case law →