VASANTHA MALLIKA ,CHENNAI vs. ITO WARD 5 , VIRUDHUNAGAR

This appeal of the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-3, Madurai, dated 17.04.2017 and pertains to assessment year 2010-11.

In this case, the reopening of assessment order was passed u/s.143(3) r.w.s.148 of the Act on 12.01.2015. The said order was subject to revision by the ld.CIT u/s.263 of the Act vide order dated 20.03.2017 wherein he has given certain directions to the ld. Assessing Officer to redo the assessment. In the meantime, the assessee went in appeal against the order of ld. Assessing Officer passed u/s.143(3) r.w.s.148 of the Act on 12.01.2015 challenging the re-opening of assessment. The Ld.CIT(A) observed that since the re-opened assessment order dated 12.01.2015 was subject to revision u/s.263 of the Act by the ld. CIT, as such it was not surviving. The ground raised by the assessee before him challenging the reopening of the assessment is no more existence.

I have heard both the parties and perused the material on record. As rightly pointed by the ld.D.R, reopening of assessment order dated 12.01.2015 was no more surviving. It was subject to revision by the ld.CIT vide order passed u/s.263 of the Act dated 20.03.2015. As such, I am of the opinion that the Ld.CIT(A) is justified in holding the impugned order was already set aside by ld. CIT. Being so, I do not find any infirmity in the order of the CIT(Appeals) and the same is confirmed. Further, I am inclined to mention herein that the assessee is at liberty to challenge the re- opening of assessment by challenging the consequential assessment order, if so advised.