ACIT, PATIALA vs. M/S MOTIA TOWNSHIP PVT. LTD., PANCHKULA

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ITA 1091/CHANDI/2014Status: DisposedITAT Chandigarh20 November 2018AY 2008-092 pages

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

AI SummaryDismissed

What did the Tribunal hold?

Since the CIT's order under Section 263 was quashed by a coordinate bench of the Tribunal, the subsequent assessment order giving effect to it became infructuous and unsustainable.

What were the facts?

The Revenue filed an appeal against the CIT's order deleting additions made under Section 263. The assessee presented a previous Tribunal order quashing the CIT's Section 263 order.

What were the issues?

The primary issue was the validity of additions made in an assessment order that was consequential to a CIT order later quashed by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order dated 09.09.2014 of the Commissioner of Income Tax-I, Ludhiana [hereinafter referred to as ‘CIT’].

2.

The Revenue is aggrieved by the action of the CIT in deleting the additions made in the assessment carried out pursuant to the directions given by the Ld. CIT exercising his revisionary jurisdiction u/s 263 of the Income-tax Act, 1961 (in short 'the Act').

3.

At the outset, Ld. Counsel for the assessee has tendered before us a copy of the order of the Coordinate Bench of the Tribunal (incidentally

ITA No. 1091-Chd-2014- M/s Motia Township P. Ltd, Panchkula 2

constituted by both of us), whereby, the order passed by the Ld. CIT u/s 263 of the Act dated 25.3.2013 has been quashed by the Tribunal vide order dated 17.5.2018 passed in ITA No. 456/Chd/ 2013. Since the order passed by Ld. CIT u/s 263 of the Act has been quashed by the Tribunal,

hence, subsequent order giving effect to the order passed by CIT u/s 263 of the Act become infructuous and the additions, if any, made in assessment framed in consequence of the directions issued by the CIT are not sustainable in the eyes of law. In view of this, we do not find any merit in the appeal, though on a different footing, as discussed above. The appeal of the Revenue is therefore, dismissed. Order was pronounced in the Open Court on 27.08.2011

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 20.11.2018 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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