ACIT, Circle- 1, Noida V. Jubilant Infrastructure Ltd., Noida

CO 34/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9038 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 17-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER C. O. No.34/Del/2020 (In ITA No.6558/Del/2019) Assessment Year: 2012-13 ACIT Circle-1 Noida Vs Jubilant Infrastructure Ltd. Noida Plot No.1A, Sector-16A, Noida -201301 PAN No.AABCJ6899C (APPELLANT) (RESPONDENT) Appellant Sh. M. Baranwal, CIT DR Sh. R. K. Jain, Sr. DR Respondent Sh. K. M. Gupta, Advocate Sh. Anubhav Rastogi, Advocate Date of hearing: 03/11/2022 Date of Pronouncement: 03/11/2022 ORDER PER N.K. BILLAIYA, AM: This cross objection by the revenue is preferred against the order of the CIT(A)-1, Noida, dated 31.12.2018 pertaining to A.Y.2012-13. 2 2. A perusal of the record show that the assessee filed appeal before the CIT(A) against the assessment order dated 10.12.2017 passed by the AO u/s. 143 (3) r.w.s. 263 of the Act. 3. We further find that the order of the Pr. CIT, Noida dated 06.02.2017 framed u/s. 263 of the Act was challenged before this Tribunal and this Tribunal in ITA No.2032/Del/2017 and 6558/Del/2019 vide order dated 28.12.2020 quashed the order framed u/s. 263 of the Act and further made the order passed u/s. 143 (3) infructuous and accordingly dismissed the same. 4. Since the impugned order has been quashed by this Tribunal (supra) and since the foundation has been removed the super structure i.e. the subsequent orders become nonest making this cross objection infructuous. 5. Decision announced in the open court on 03.11.2022. Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-03.11.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI