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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
ORDER PER J.S. Reddy, A.M.
This is an appeal by the Department directed against the order of the Commissioner of Income Tax (Appeals)-C, Gurgaon dated 24.4.2012 for the A.Y. 2000-01.
After hearing the rival contentions we hold as follows.
The assessing officer in this case, has passed the order u/s 143(3) in pursuance of the order of the Commissioner of Income Tax, Central Circle, Ludhiana passed u/s 263 dated 31.3.2010. It is brought to our notice that the order of the Ld. CIT-Central Circle Ludhiana passed u/s 263 on 31.03.2010, was cancelled by the Income Tax Appellate Tribunal vide its order dated 22.10.2010. On 2 Sheena Industries, Ujha Road these facts, the ld. CIT(A) at para 6.2 page 5 of order held as follows :- “6.2. The Hon’ble ITAT having cancelled as erroneous, the revision order u/s 263 agaisnt the initial assessment order u/s 143(3) r/w 147 for the AY 2000-10 (under consideration) on 22.10.2010, the vary basis for the impugned order passed subsequently on 24.12.2010 got eroded. Hence, this ground of appeal
is allowed.”
4. We find infirmity in this order. Hence, we uphold the order of the First Appellate Authority and dismiss this appeal of Revenue.
5. In the result the appeal of the Revenue is dismiss.
(Order Pronounced in the Court on 07/10/2015).