J & G ELECTRONICS PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-13(1), NEW DELHI

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ITA 850/DEL/2024Status: DisposedITAT Delhi07 August 2024AY 2011-12Bench: MS.MADHUMITA ROY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)2 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?

Considering the subsequent relief granted by the NFAC, the Tribunal determined that the present appeal had become infructuous. Consequently, the appeal was dismissed on this ground.

What were the facts?

The assessee appealed an NFAC order from January 2024, stemming from an ITO order under Section 154 for AY 2011-12. During the hearing, the assessee's counsel informed the Tribunal that the NFAC Delhi had already granted relief to the assessee through a separate order dated June 21, 2024, passed under Section 147 r.w. Section 144 of the Act.

What were the issues?

Whether an appeal before the ITAT becomes infructuous if the assessee has already received relief from the National Faceless Appeal Centre (NFAC) through a subsequent order.

Which sections of the Income-tax Act were involved?

Section 154,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: MS.MADHUMITA ROY & SHRI AVDHESH KUMAR MISHRA

Hearing: 05.08.2024Pronounced: 07.08.2024

PER MADHUMITA ROY, JM:

1.

The instant appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre (NFAC) dated 03.01.2024 arising out of the order dated 01.02.2019 passed under Section 154 of the Act (hereinafter referred to as ‘the Act’) by the ITO, Ward 13(1) Delhi, for Assessment Year 2011-12.

2.

At the time of hearing of the instant appeal the ld. Counsel appearing for the assessee submitted before us that relief has been granted by the NFAC Delhi in favour to the assessee by and under P a g e | J & G Electronics Pvt. Ltd. Vs. ITO, Ward 13(1)

its order dated 21.06.2024 under Section 147 r.w.Section 144 of the Act, a copy whereof has been filed before us.

3.

Having regard to this particular facts and circumstances of the matter, the present appeal is found to be infructuous. Thus the appeal is dismissed as infructous.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 07.08.2024

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