DEPUTY COMMISSIONER OF INCOME TAX, AHMEDABAD vs. JIGNESH HIRALAL SHAHSHAH, AHMEDABAD

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ITA 781/AHD/2023Status: DisposedITAT Ahmedabad29 May 2024AY 2014-15Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)3 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?

The Tribunal held that since the revisional order under Section 263 was already quashed by a co-ordinate bench, the Revenue's appeal on merits becomes infructuous. The Revenue's contention regarding a pending High Court appeal was not supported by details.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made under Section 143 r.w.s 263. The CIT(A) had quashed the Section 263 order, rendering the subsequent assessment order invalid.

What were the issues?

Whether the assessment order survives after the revisional order under Section 263 has been quashed. Whether the Revenue's appeal on merits is maintainable when the assessment itself is invalid.

Which sections of the Income-tax Act were involved?

Section 143,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “ B ” BENCH

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

Date of hearing : 22-05-2024 Date of pronouncement : 29-05-2024 आदेश/ORDER

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER

1.

This appeal is filed by the Revenue as against the appellate order dated 20.07.2023 passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad, arising out of the assessment order passed under section 143 r.w.s 263 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Year 2014-15.

2.

The grounds of appeal raised by the Revenue reads as under:

DCIT Vs Jignesh H Shahshah Asst.Year 2014-2015 2 In the facts and on the cricumstances of the case, Ld.CIT(A) erred in directing to delete the entire addition holding that as the order u/s.263 of the Act has been quashed by the Hon’ble ITAT, the order passed u/s.143(3) r.w.s 143A(1)(b) r.w.s 263 of the Act does not survive despite the fact that the decision of Hon’ble ITAT has already been challenged and an appeal is filed before Hon’ble Gujarat High Court.

3.

Supporting the above grounds Ld.CIT-DR submitted that the CIT(A) is not correct in deleting the additions made by the AO, when CIT-DR was asked what is the status of the appeal filed by the Revenue before the Hon’ble Gujarat High Court, the Ld.CIT-DR could not furnish any details.

4.

The assessee has filed a letter dated 21.05.2024 submitting copy of the Co-ordinate Bench and common decision in dated 15.03.2023 which reads as follows:

29.

Coming to IT(SS)A No. 98/AHD/2021, an appeal by the Revenue for A.Y. 2014-15 29.1 At the outset, we note that the assessee is also in counter appeal for the year under consideration vide Pi(SS) No. 105/AHD/ 2021 wherein the validity of the assessment has been challenged on account of limitation. The ground of appeal of the assessee on validity of assessment order has been decided by us vide paragraph No. 24 of this order where we have quashed the assessment order. Hence, once the validity of the assessment itself has been quashed by us, the grounds of appeal raised by the Revenue on merit of the addition become infructuous. Thus, the same are hereby dismissed accordingly. 29.2 In the result appeal of the Revenue is hereby dismissed.

5. Since the revisional order passed is already quashed by the Co-ordinate Bench of this Tribunal. The contention of the Revenue that appeal filed before the Hon’ble Gujarat High Court without furnishing details of tax appeal number or any stay granted by Hon’ble High Court is not acceptable. Thus, the grounds raised by DCIT Vs Jignesh H Shahshah Asst.Year 2014-2015 3 the Revenue are devoid of merits and the appeal filed by the Revenue is hereby dismissed.

6.

In the result, appeal of the Revenue is dismissed.

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