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Facts
The assessee filed an appeal against the order of the CIT(A). The primary assessment order under Section 143(3) was set aside by the CIT(E) under Section 263. A consequential assessment order was also passed, and the assessee has appealed against it.
Held
The Tribunal noted that the primary assessment order no longer survived due to the order under Section 263. Since the assessee admitted that a consequential assessment order was also passed and appealed against, the Tribunal considered the appeal infructuous.
Key Issues
Whether the appeal is infructuous because the original assessment order was set aside by the CIT(E) under Section 263?
Sections Cited
143(3), 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri Gopal Singh, A.R. Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10018/2019-20 dated 29/05/2024 for the A.Y. 2016-17.
Shri Gopal Singh, ld. A.R. is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue.
The ld. Authorised Representative submitted that appeal is a consequence of an assessment order passed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) dated 18/12/2018. It was a submission that this assessment order was a subject matter of a revision by the ld. CIT(E), Patna under Section 263 of the Act vide order dated 25/03/2021. It was a submission that as per this order under Section 263 of the Act, the assessment order under Section Daltonganj Catholic Diocese vs ITO 143(3) dated 18/12/2018 has been set aside. It was a submission that as the assessment order no more survives, the appeal of the assessee also would no more survive and the order of the ld. CIT(A) would also have to be set aside.
In the reply, the ld. Sr.DR submitted that he had no objection with the quashing of the proceedings in so far as the primary assessment order itself has been set aside by the ld. CIT(E), Patna vide an order under Section 263 of the Act and the assessee has also filed appeal against the consequential order passed by the assessing authority before the appropriate forum.
We have considered the submissions. As it is noticed that the primary assessment order under Section 143(3) dated 18/12/2018 no more survives on account of the order passed under Section 263 of the Act by the ld. CIT(E), Patna and as it has been categorically admitted by the ld. Authorised Representative that the consequential assessment order has also been passed giving effect to the order under Section 263 of the Act and the assessee is in appeal before the appropriate forum against such consequential assessment order. The orders of the lower authorities as also the appeal filed by the assessee stands dismissed as infructuous.
In the result, this appeal of the assessee stands dismissed. Order announced in open court on 06/01/2026.