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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)
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.
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 If the appeal is allowed to be withdrawn and as such dismissed, the assessment order would become live and operational.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.
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