SRI. DURGAPPA,RAICHUR vs. CIT, GULBARGA

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ITA 697/BANG/2014Status: DisposedITAT Bangalore10 June 2016AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee submitted that the additions made by the AO were deleted by the CIT(A). Therefore, the assessee did not press the appeal against the Section 263 order.

What were the facts?

The assessee filed an appeal against an order passed by the CIT under Section 263. The CIT(A) had deleted additions made by the AO pursuant to the CIT's order.

What were the issues?

The primary issue was the validity of the CIT's order under Section 263. However, the appeal was not pressed due to subsequent relief granted by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’, BANGALORE

Before: SHRI A.K.GARODIA, AM (SMC)

For Appellant: Shri V. Srinivasan, Advocate
For Respondent: Shri V. Sreenivasan, JCIT

This is assessee’s appeal directed against the order of ld. CIT(A), Gulbarga dated 21-03-2014 passed u/s 263 of the IT Act, 1961.

2.

The assessee has raised various grounds but the main grievance of the assessee is regarding the validity of the impugned order, passed by the ld.CIT u/s 263 of the IT Act, 1961.

3.

At the very outset, it was submitted by the ld. AR of the assessee that consequent upon the impugned order passed by the ld. CIT u/s 263 of the IT Act, 1961, the AO passed the consequential order and although, additions were made by him in that assessment order but when the assessee carried the matter in appeal before the ld.CIT(A), these additions were deleted by the ld. CIT(A) and therefore, the present appeal of the assessee against the order u/s 263 is not pressed. Accordingly, the appeal of the assessee is being dismissed as not pressed.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on the date mentioned in caption page.

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