GOLECHHA HOUSING & INFRASTRUCTURE PVT. LTD.,NAGPUR vs. PR. COMMISSIONER OF INCOME TAX, PCIT, NAGPUR-1, NAGPUR

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ITA 26/NAG/2022Status: DisposedITAT Nagpur30 October 2023AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that no addition was made in the assessment order giving effect to the section 263 order. Therefore, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act. The assessment order passed to give effect to the section 263 order did not make any additions.

What were the issues?

Whether an appeal against a section 263 order is maintainable when the subsequent assessment order results in no additions.

Which sections of the Income-tax Act were involved?

Section 263,Section 143

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Shikha Loya – CA
For Respondent: Shri Kailash G.Kanojiya – CIT(DR)
Hearing: 26/10/2023Pronounced: 30/10/2023

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / Assessment Year : 2017-18 Golechha Housing & The Pr.CIT, Infrastructure Pvt. Ltd., V Nagpur-1 2 Arihant Apartments, M-6, s Laxminagar, Nagpur – 440022. PAN: AABCG 3548 D Appellant / Assessee Respondent / Revenue Assessee by Shri Shikha Loya – CA Revenue by Shri Kailash G.Kanojiya – CIT(DR) Date of hearing 26/10/2023 Date of pronouncement 30/10/2023 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed against the order of ld.Principal Commissioner of Income Tax, Nagpur-1, dated 18.01.2022 under section 263 of the Act, 1961 for the Assessment Year 2017-18.

Submission of ld.AR : 2 The ld.Authorised Representative(ld.AR) of the assessee filed a paper book. The ld.AR invited our attention to the assessment order

Golecha Housing & Infrastructure Pvt. Ltd., [A] passed for the A.Y. 2017-18 to give effect to the order under section 263 and explained that no addition has been made in the said order. Ld.AR explained that assessee wish to withdraw the appeal.

Findings & Analysis : 3. It is observed that order under section 143 r.w.s 263 of the Act dated 18.12.2019 has been passed on 29.03.2023 to give effect to the order under section 263 of the Act dated 18.01.2022. No addition has been made in the said order. Therefore, this appeal becomes infructuous, accordingly, grounds of appeal are dismissed as infructuous.

4.

In the result, appeal of the assessee is dismissed as infructuous. Order pronounced in the open Court on 30th October, 2023.

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