CEVA LOGISTICS INDIA PRIVATE LIMITED,MUMBAI vs. DCIT, 1(1), GURGAON

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ITA 4194/DEL/2024Status: DisposedITAT Delhi29 August 2025AY 2020-21Bench: S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that a revised return supersedes the original under Section 139(5) of the Act. Consequently, the impugned assessment order was set aside, and the matter remanded to the AO/TPO to consider the revised return and pass a de-novo assessment, providing the assessee an opportunity of being heard.

What were the facts?

The assessee, Ceva Logistics India Pvt. Ltd., challenged the Final Assessment Order for A.Y. 2020-21. The assessment was completed based on a standalone return, despite the assessee having filed a revised return on 24/06/2024 reflecting a merger, which the Assessing Officer failed to consider.

What were the issues?

Whether an assessment order passed based on an original standalone return is valid when the assessee had filed a revised return for a merged entity which was not considered by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 139(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Ms. Ananya Kapoor, Adv& Sh. Bhavesh
Hearing: 06/08/2025Pronounced: 29/08/2025

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

This appeal is filed by the assesseepertaining to Assessment Year 2020-21 challenging the Final Assessment Order passed by Deputy Commissioner of Income Tax, Circle -1(1) dated 15/07/2024 u/s143(3) r.w. Section 144C(13) read with Section 144B of the Income Tax Act, 1961 ('Act' for short).

2.

The sole contention of the Assessee’s Representative that the Ld. A.O. erred in completing the assessment proceedings based on the standalone return filed by the Assessee. The Ld. A.O, while passing the Final assessment Order, failed to consider the Assessee’s request to keep the proceedings on hold as the Assessee was in the process of filing a revised return of income for the merged entity. The Assessee filed the revised return of income considering the impact of the merger on 24th June, 2024, which requires to be considered in view of the merger. Thus, sought for remanding the matter to the file of the A.O/TPO to consider the revised return and frame the de-novo assessment.

3.

Per contra, the Ld. Department's Representative relying on the orders of the Lower Authorities, sought for dismissal of the Appeal.

4.

Heard the parties, perused the material. The Final Assessment Order has been passed based on the original return filed by the Assessee. The Assessee filed revised return of income considering the impact of merger on 24/06/2024. It is not in dispute that the revised Income Tax Return supersedes the original return and the revised return shall be treated as final return filed by the Assessee u/s 139(5) of the Act. Considering the above facts and circumstances, we are of the opinion that if the matter is remanded the file of A.O./TPO for computing the actual tax liability of the Assessee with a direction to consider the revised return filed by the Assessee, substantial justice would be rendered. Accordingly, the impugned assessment order is hereby set aside and A.O./TPO is directed to consider the revised return filed by the Assessee and pass de-novo assessment after providing opportunity of being heard to the Assessee.

5.

In the result, Appeal of the Assessee is partly allowed.

Order pronounced in the open court on 29th August, 2025

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