DALTONGANJ CATHOLIC DIOCESE,MEDININAGAR DALTONGANJ V. ITO (EXEMPTIONS WARD), RANCHI

ITA 77/RAN/2025

AI Insights

The case involves the Daltonganj Catholic Diocese appealing against an order from the CIT(A), NFAC, Delhi, which was a consequence of an earlier assessment order under Section 143(3) of the Income Tax Act, 1961. This assessment order was subsequently set aside by the CIT(E), Patna under Section 263 of the Act. The primary legal contention was whether the appeal could proceed after the setting aside of the original assessment order. Both parties acknowledged that the primary assessment order had been set aside, leading to the dismissal of the appeal as infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826233 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 28-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3); 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 77/Ran/2025 (Assessment Year-2016-17) Daltonganj Catholic Diocese, Bishop House, Station Road, Daltonganj-822101 (Jharkhand) PAN No. AAATD 1081 G Vs. I.T.O., Exemption Ward, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Gopal Singh, A.R. Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10018/2019-20 dated 29/05/2024 for the A.Y. 2016-17. 2. Shri Gopal Singh, ld. A.R. is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue. 3. The ld. Authorised Representative submitted that appeal is a consequence of an assessment order passed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) dated 18/12/2018. It was a submission that this assessment order was a subject matter of a revision by the ld. CIT(E), Patna under Section 263 of the Act vide order dated 25/03/2021. It was a submission that as per this order under Section 263 of the Act, the assessment order under Section Printed from counselvise.com ITA No. 77/Ran/2025 Daltonganj Catholic Diocese vs ITO 2 143(3) dated 18/12/2018 has been set aside. It was a submission that as the assessment order no more survives, the appeal of the assessee also would no more survive and the order of the ld. CIT(A) would also have to be set aside. 4. In the reply, the ld. Sr.DR submitted that he had no objection with the quashing of the proceedings in so far as the primary assessment order itself has been set aside by the ld. CIT(E), Patna vide an order under Section 263 of the Act and the assessee has also filed appeal against the consequential order passed by the assessing authority before the appropriate forum. 5. We have considered the submissions. As it is noticed that the primary assessment order under Section 143(3) dated 18/12/2018 no more survives on account of the order passed under Section 263 of the Act by the ld. CIT(E), Patna and as it has been categorically admitted by the ld. Authorised Representative that the consequential assessment order has also been passed giving effect to the order under Section 263 of the Act and the assessee is in appeal before the appropriate forum against such consequential assessment order. The orders of the lower authorities as also the appeal filed by the assessee stands dismissed as infructuous. 6. In the result, this appeal of the assessee stands dismissed. Order announced in open court on 06/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 06/01/2026 *Ranjan Printed from counselvise.com ITA No. 77/Ran/2025 Daltonganj Catholic Diocese vs ITO 3 Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "