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Income Tax Appellate Tribunal, BENCH – “SMC”, AHMEDABAD
Before: SHRI RAJPAL YADAV
आदेश/O R D E R
Assessee is in appeal before the Tribunal against order of ld.CIT(A)-5, Vadodara dated 30.10.2015 passed for the Asstt.Year 2009-10.
The ld.counsel for the assessee at the very outset submitted that the assessment order was passed under section 143(3) of the Income Tax Act, on 29.11.2011. This order was revised by the ld.Commissioner under section 263 of the Act (“263-Order” for short) vide order dated 6.12.2013. In pursuance of ld.Commissioner’s order, the AO has passed fresh assessment order on 17.12.2014 under section 143(3) r.w.s. 263 of the Act. Thereafter, the appeal has been decided by the ld.CIT(A) vide impugned order dated 30.10.2015. He further contended that order of the ld.Commissioner passed
ITA No.312/Ahd/2016 2 under section 263 was challenged before the Tribunal in ITA No.346/Ahd/2014 and allowed appeal of the assessee and quashed order passed by the ld.Commissioner vide its order dated 31.7.2017. According to the ld.counsel for the assessee in view of the above order, the assessment order passed in pursuance to the 263-order has no leg to stand, and this proceedings becomes redundant. Therefore, appeal of the assessee deserves to be allowed and the impugned order passed by the ld.CIT(A) as well as the ld.AO in pursuance of Commissioner’s orders passed under section 263 deserves to be quashed. The ld.DR was unable to controvert this factual position.
On due consideration of the above facts and circumstances, I am of the view that the assessment order as well as order of the CIT(A) are not sustainable, because the very jurisdiction infused in them by virtue of order under section 263 has been extinguished. Therefore, I allow the appeal of the assessee and quash both the impugned orders.
In the result, the appeal of the assessee is allowed.
Order pronounced in the Court on 11th October, 2017 at Ahmedabad.
Sd/- (RAJPAL YADAV) JUDICIAL MEMBER
Ahmedabad; Dated 11/10/2017