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Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ NEW DELHI
ORDER PER K.N.CHARY, JUDICIAL MEMBER Aggrieved by the order dated 01.08.2014 in Appeal No.17/2014- 15/CIT(A)-XX passing by the Commissioner of Income Tax (Appeal) [in short “CIT(A)”]-XX, New Delhi for 2007-08 Assessment Year, the Revenue preferred this appeal assailing the findings of the Ld.CIT(A) in such impugned order.
Briefly stated facts are that during the scrutiny proceedings, the AO made an addition to the extent of Rs.12,38,68,835/- and during the appeal, Ld.CIT(A) restricted the total adjustment to Rs.8,32,17,089/-. Both the assessee and the Revenue preferred appeals against such order.
At the outset, Ld.AR brought to our notice that the appeal preferred by the assessee in was heard and disposed of by a Co- ordinate Bench of this Tribunal vide order dated 30.09.2015 set aside the impugned order of the Ld.CIT(A) and held that the procedure contemplated u/s 144 of the Act was violated by the AO as such the assessment order dated 31.03.2014 framed by the AO was null & void ab-initio. A copy of the said order is produced before us for perusal. Ld. DR does not dispute the fact of disposal of the appeal of the assessee by way of this order.
We have perused the order and operative portion of the order is as follows:-
“In view of the aforesaid discussion and the judicial pronouncement, we set aside the impugned order of the Ld.CIT(A) on this issue. In the present case, the procedure contemplated u/s 144C of the Act is violated by the AO, therefore, we are of the confirmed view that the assessment vide order dated 31.03.2014 framed by the AO was null and void ab initio. Since we have decided the legal issue in favour of the assessee therefore, no separate findings are being given for the other issues raised by the assessee on merit.” 5. In view of the annulment of the assessment and setting aside of the impugned order of the Ld.CIT(A), nothing survives for consideration in this appeal as such while respectfully following the same, we dismiss this appeal of the Revenue.
In the result, the appeal of the Revenue is dismissed.
The order is pronounced in the open court on 09th November, 2017.