HTL LIMITED,NEW DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, NEW DELHI

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ITA 3416/DEL/2023Status: DisposedITAT Delhi27 February 2024AY 2014-15Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the original order under section 263, which formed the basis of the CIT(A) order, had already been quashed by the Tribunal in an earlier case (ITA No.4651/Del/2019, dated 06.07.2022). Consequently, the consequential CIT(A) order did not survive. Therefore, the appeal filed by the assessee was allowed.

What were the facts?

The assessee filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-29 for Assessment Year 2014-15. The CIT(A) order was consequential to an order passed under section 263 of the Income Tax Act.

What were the issues?

Whether a CIT(A) order, which is consequential to a Section 263 order, survives when the original Section 263 order has been quashed by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI CHALLA NAGENDRA PRASAD

For Appellant: Ms. Vineta Shah, AR
Hearing: 19.02.2024Pronounced: 27.02.2024

ORDER PER SHAMIM YAHYA, AM,

This appeal by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi, dated 19.10.2023 pertaining to Assessment Year 2014-15.

2.

At the outset, in this case, it is noted that the ld. CIT(A) order is consequential to the order u/s 263 of the Act. It is noted that the said order u/s 263 has been quashed by the Tribunal in vide order dated 06.07.2022. In view of the matter, this consequential order of the Ld. CIT(A) does not survive, hence, the appeal of the assessee is allowed.

3.

In the result, the appeal of the assessee stands allowed.

Order pronounced in the open court on 27th February, 2024.

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