NIRMAL GUPTA,NEW DELHI vs. DCIT, CIRCLE-25(2), NEW DELHI

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ITA 9808/DEL/2019Status: DisposedITAT Delhi05 April 2023AY 2015-162 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the original proceedings under Section 263 were quashed, the consequential order of the CIT(A) did not survive. Therefore, the appeal was decided in favor of the assessee.

What were the facts?

The assessee's appeal was consequential to an order passed under Section 263 by the CIT(A). The assessee had previously appealed to the Tribunal, which quashed the proceedings under Section 263.

What were the issues?

Whether a consequential order of the CIT(A) survives when the original order it was based upon is quashed by a higher appellate authority.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘E’: NEW DELHI

Before: SHRI SHAMIM YAHYA & Ms. ASTHA CHANDRA

Hearing: 29.03.2023Pronounced: 05.04.2023

ORDER PER SHAMIM YAHYA, AM,

This appeal by the assessee is directed against the order of ld. CIT (Appeals)-36, New Delhi, dated 18.10.2019 and pertains to Assessment Year 2015-16.

2.

At the outset, in this case, the ld. Counsel for the assessee submitted that this appeal is consequential to the order passed u/s 263 by the Ld. CIT(A). The assessee had filed appeal before the Tribunal in and the Tribunal vide order dated 22.06.2021 has quashed the proceedings u/s 263 of the Act. In this view of the matter, the ld. Counsel for the assessee submitted that the consequential order did not survive.

3.

The Ld. DR could not be disputed the above proposition.

4.

Accordingly, the order of the Ld. CIT(A) is liable to be set-aside and the issue decide in favour of the assessee and the same is accordingly done.

5.

In the result, this appeal of the assessee stands allowed.

Order pronounced in the open court on 05th April, 2023.

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