ATHEROL BUILDERS & DEVELOPERS PVT. LTD. (SUCCESSOR, OF M/S- HUBERT BUILDERS & DEVELOPERS PVT. LTD),GURGAON vs. PCIT, DELHI

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ITA 1066/DEL/2021Status: DisposedITAT Delhi31 August 2023AY 2015-16Bench: Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that since the time limit for passing the consequential order by the Assessing Officer had expired, the appeal had become infructuous. The assessee was granted liberty to revive the appeal if a consequential order was subsequently passed.

What were the facts?

The assessee filed an appeal against the PCIT's order. The PCIT's revisionary order was passed on 22.03.2021. No consequential order was passed by the Assessing Officer after the PCIT's order.

What were the issues?

Whether an appeal against a revisionary order becomes infructuous if no consequential order is passed by the Assessing Officer within the prescribed time limit.

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, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

Hearing: 17.08.2023Pronounced: 31.08.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2015-16 Atherol Builders & Developers Pvt. Ltd., Vs PCIT, (Successor of M/s Hubert Builders & Delhi Developers Pvt. Ltd.), 1st Floor, Shopping Mall Complex, Arjun Marg, DLF Phase-1, DLF City, Gurugram-122002 (APPELLANT) (RESPONDENT) PAN No. AAGCA8936L Assessee by : Sh. Satyajeet Goel, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 17.08.2023 Date of Pronouncement: 31.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the assessee against the order of ld. PCIT, Delhi-4 dated 22.03.2021.

2.

At the outset, it was submitted that no consequential order has been passed by the Assessing Officer after the order of the ld. PCIT u/s 263 of the Income Tax Act, 1961. Since, the time limit for passing the order u/s 143(3)/263 giving effect to the revisionary order u/s 263 dated 22.03.2021 stands expired on 31.03.2022, the appeal of the assessee is treated as infructuous and hence liable to be dismissed. Liberty is given to the assessee to revive the appeal in case the revenue could bring on record the order passed u/s 143(3)/263. 2 Intelligent Communication Systems India Ltd. 6. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 31/08/2023.

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