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Facts
The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax (Appeals) under Section 263 of the Income Tax Act, 1961, arising from an assessment order under Section 143(3) for A.Y. 2018-19. During the tribunal hearing, the assessee's counsel informed that the Assessing Officer had already passed a consequential order on March 28, 2024, accepting the return of income.
Held
The tribunal, noting the passing of the consequential order by the Assessing Officer accepting the return of income, concluded that the appeal before them had become infructuous. Consequently, the appeal filed by the assessee was dismissed.
Key Issues
Whether an appeal against a Section 263 order becomes infructuous when the Assessing Officer has already passed a consequential order accepting the return of income.
Sections Cited
Section 263, Section 143(3), Section 143(3A), Section 143(3B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: MS. MADHUMITA ROY & SH. AVDHESH KUMAR MISHRA
Appellant by : Ms. Bhawna Agarwal, C.A. Respondent by : Ms. Sapna Bhatia, CIT D.R. Date of Hearing 16.05.2024 Date of Pronouncement 20.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER :
The instant appeal filed by the assessee is directed against the order dated 14.03.2023 passed by the Pr. Commissioner of Income Tax (Appeals) - Ghaziabad under Section 263 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the assessment order dated 30.03.2021 passed by the Income Tax Officer, National e- Assessment Centre, Delhi (‘the AO’) under Section 143(3) read with Sections 143(3A) & 143(3B) of the Act for the Assessment Year (A.Y.) 2018-19.
Amarjeet Singh Sukhjeet Singh vs. PCIT Asst.Year –2018-19 - 2 - 2. At the time of hearing of the instant appeal, Learned Counsel appearing for the assessee submitted before us that the consequential order has already been passed by the Learned AO on 28.03.2024 accepting the return of income filed by the assessee, the copy whereof has been annexed at pages 1 to 4 of the paper book filed before us by the assessee. In that view of the matter, she has submitted that the appeal itself becomes infructuous. Such prayer made by the assessee’s Counsel has not been controverted by the Learned DR.
Having regard to the facts and circumstances of the matter, in view of the order passed by the Learned AO, the appeal filed before us becomes infructuous. Hence, the same is dismissed as infructuous.
In the result, appeal filed by the assessee is dismissed as infructuous.