DCIT, CENTRAL CIRCLE-14, DELHI vs. DELHI GURGAON SUPER CONNECTIVITY PVT. LTD., NEW DELHI

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ITA 2081/DEL/2022Status: DisposedITAT Delhi02 May 2023AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT noted that a previous ITAT order had already quashed the revisionary order of the PCIT. Consequently, the Revenue's present appeal became infructuous.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) which had allowed the assessee's appeal. The original assessment order was passed under Section 144 read with Section 263 after a revisionary order by the PCIT.

What were the issues?

Whether the Revenue's appeal is maintainable when the underlying revisionary order has been quashed by a higher tribunal.

Which sections of the Income-tax Act were involved?

Section 263,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

For Appellant: CA Ms. Harsimran Grewal, CA
Hearing: 24/04/2023Pronounced: 02/05/2023

PER C. M. GARG, J. M.:

1.

This appeal has been preferred by the assessee against the order of the CIT(A)-26, New Delhi, dated 29.06.2022 for AY 2014-15. 2. The ld CIT DR candidly agreed to the submission of the assessee’s representative (AR) that ld PCIT-2, New Delhi vide order dated 29.03.2019 u/s 263 of the Act revised the assessment for AY 2014-15. In pursuant thereto the AO passed assessment order on 22.12.2019 u/s 144 r.w.s 263 of the Act by making addition on account of unexplained sundry creditors and against said assessment order the assessee filed appeal which was allowed by the ld CIT(A) against the said first appellate order the revenue has filed this appeal in hand.

3.

After submitting above factual details, the ld DR submitted copy of the order of ITAT Delhi C Bench order dated 10.10.2020 for AY 2014-15 Delhi Gurgaon Super Connectivity Pvt. Ltd wherein, the Tribunal has quashed the said revisionary order of ld PCIT dated 29.03.2019 and thus, this appeal of Revenue have become infructuous. The ld CIT DR agreed that the after order of Tribunal quashing revisionary order dated 29.03.2019, the present appeal of revenue has became infructuous and thus, we dismiss the same as having became infructuous.

4.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 02/05/2023. - - (M. Balaganesh) JUDICIAL MEMBER Dated: 02/05/2023 A K Keot

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