SHRI DEEPAKKUMAR NATVARLAL DHOLAKIA,,JUNAGADH vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

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ITA 45/RJT/2021Status: DisposedITAT Rajkot20 September 2023AY 2016-17Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Gujarat High Court had quashed the assessment order. Consequently, the assessee's appeal was rendered infructuous and was not pressed.

What were the facts?

The assessee filed an appeal against a revision order passed by the Principal Commissioner of Income Tax under section 263. The Gujarat High Court had previously quashed the assessment order under section 143(3) read with section 263.

What were the issues?

Whether the assessee's appeal is maintainable after the High Court quashed the underlying assessment order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Shri Deepakkumar Commissioner of Natwarlal Dholakia, Income Tax-3, Rajkot C/o. M/s. Chokshi Vs Vachhraj Makanji & Co. (Respondent) Shishumangal Road, Gandhigram, Junagadh Gujarat PAN No: ABJPC0536B (Appellant) Assessee Represented: Shri Samir Jani, A.R. Revenue Represented: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 14-09-2023 Date of pronouncement : 20-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Revision order dated 21-03-2021 passed by the Principal Commissioner of Income Tax, Rajkot-1, under section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016-17.

Page No 2 Shri Deepakkumar Natwarlal Dholakia Vs.CIT

2.

At the outset, Ld. Counsel Shri Samir Jani appearing for the assessee submitted that the Hon’ble Gujarat High Court vide its Judgment dated 06-02-2023 in R/Special Civil Application No. 9041 of 2022 quashed the order u/s. 143(3) r.w.s. 263 of the Act. In view of the same, the appeal filed by the assessee become infructuous and the appeal is not pressed for.

3.

Recording the above statement, the appeal filed by the Assessee is hereby dismissed.

Order pronounced in the open court on 20 -09-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 20/09/2023 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, राजकोट

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