FLORENCE JASMINE BHARATHI,COIMBATORE vs. ITO NON CORPORATE WARD 5(2), COIMBATORE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal treated the appeal against the PCIT's order as dismissed as withdrawn. Consequently, the appeal against the CIT(A)'s order was dismissed as infructuous because the underlying assessment order no longer existed.
What were the facts?
The assessee filed appeals against two orders: one by the CIT(A) dismissing an appeal against an assessment order, and another by the PCIT setting aside the assessment order and directing a fresh assessment. The assessee sought to withdraw one of the appeals.
What were the issues?
Whether the appeals filed by the assessee are to be adjudicated on merits, considering the withdrawal of one appeal and the consequent invalidation of the other's subject matter.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-3, Coimbatore in dated 15.06.2017 on the order passed u/s. 143(3) r.w. 147 for assessment year 2008-09 and against the order passed by the PCIT-3, Coimbatore u/s. 263 in :-2-: & 2785/Chny/2017 C.No. 321(5)/PCIT-3/17-18/CBE dated 25.09.2017 for assessment year 2008- 09.
Against the order passed u/s. 143(3) r.w. 147 dated 30.03.2016 for assessment year 2008-09, the assessee filed an appeal before the CIT(A).
The CIT(A) dismissed the appeal by an order dated 15.06.2017, against which the assessee filed an appeal in ITA No. 2081/2017. Subsequently, the PCIT- 3, Coimbatore, invoking the jurisdiction u/s. 263, set aside the assessment order passed u/s. 143(3) r.w. 147 with a direction to the AO to do the assessment afresh by an order dated 25.09.2017 for the very same assessment year, against which the assessee filed an appeal in ITA No. 2785/2017.
When these appeals were taken up for hearing, the assessee sought permission to withdraw the appeal in and hence, the appeal in ITA No. 2785/2017 is treated as dismissed as withdrawn.
In view of the above decision, the assessment order passed u/s. 143(3) r.w. 147 dated 30.03.2016 is no more in existence and hence, the appeal filed against the order of the CIT(A) in is dismissed as infructous.
In the result, the assessee’s appeals are dismissed.
:-3-: & 2785/Chny/2017
Order pronounced in Open Court on 12th April, 2018, 2018 at Chennai.
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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