RAJKUMAR IMPEX PRIVATE LIMITED,CHENNAI vs. ITO, CORPORATE WARD- 5(3). CHENNAI, CHENNAI

PDF · subscribers
ITA 1406/CHNY/2023Status: DisposedITAT Chennai02 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal. If the appeal was allowed to be withdrawn and dismissed, the assessment order would remain operational. Therefore, the assessee's appeal before the CIT(A) should be treated as allowed on legal grounds.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed, despite the CIT(A) noting that the assessment order had become null and void due to a previous Tribunal order allowing the assessee's challenge to the revisional jurisdiction. The assessee contended that the appeal should have been allowed.

What were the issues?

Whether the CIT(A) correctly dismissed the assessee's appeal when the underlying assessment order was rendered null and void by a higher tribunal's order.

Which sections of the Income-tax Act were involved?

Section 263,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा(रण वष( / Assessment Year: 2017-18) M/s. Rajkumar Impex Private Limited ITO बनाम 250, JJ Road, Alwarpet, Corporate Ward-5(3) / Vs. Chennai-600 018. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACR-3577-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Shrenik Chordia (CA) -Ld. AR " थ"कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 29-04-2024 घोषणाकीतारीख /Date of Pronouncement : 02-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-10- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 263 r.w.s 144B of the Act on 28-03-2023. The sole grievance of the assessee is that the appeal has been dismissed whereas it should have been allowed.

2.

Upon perusal of impugned order, it could be seen that the assessee challenged aforesaid order of Ld. AO before Ld. CIT(A). The Ld. CIT(A), in para-3, noted that the assessee challenged revisional jurisdiction u/s 263 before Tribunal which was allowed vide order dated 16.06.2023. Therefore, the consequential assessment order becomes null and void. Considering the same, Ld. CIT(A) held as under: - 4. In view of the above, the appellant is allowed to withdraw its appeal as the assessment order against which the appellant filed appeal has become null and void. The appeal is, thus dismissed. 5. In the result, the appeal is treated as dismissed for statistical purposes.

It is quite clear that Ld. CIT(A) has gone wrong in dismissing the appeal of the assessee. If the appeal is allowed to be withdrawn and as such dismissed, the assessment order would become live and operational. Therefore, we modify the impugned order. Accordingly, it is held that the assessee’s appeal before Ld. CIT(A) is to be treated as allowed on legal grounds.

3.

The appeal stand allowed. Order pronounced on 2nd May, 2024 (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सद# / JUDICIAL MEMBER लेखा सद# / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 02-05-2024 DS आदेशकी@ितिलिपअ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु</CIT 4. िवभागीय"ितिनिध/DR 5. गाडAफाईल/GF

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →