DCIT 5 3 1 , MUMBAI V. ALTR INTERNATIONAL PVT LTD, MUMBAI

ITA 451/MUM/2025

AI Insights

The case involves ALTR International Pvt. Ltd., which faced reassessment orders for the assessment years 2008-09 and 2009-10. The Principal Commissioner of Income-tax (PCIT) had initially passed a revision order under section 263, leading to a reassessment. However, this order was later quashed by the ITAT, rendering the subsequent assessments infructuous. The Revenue appealed against the CIT(A)'s decision, which had dismissed the reassessment orders based on the quashing of the section 263 order. The Tribunal found no infirmity in the CIT(A)'s decision and dismissed the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38068 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K.R. SUBHASH
• Assessee Lawyers: HIREN VEPARI
• Keywords: Opportunity of being heard; Revision of order
• Section: 143(3); 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 450 & 451/MUM/2025 Assessment Years: 2008-09 & 2009-10 DCIT 5 3 1, R. No. 573, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai. Vs. ALTR International Pvt. Ltd., 5th floor, Unit B 518 and 519 Zillion Building Village Kurla Near Kurla Bus Depot L B S Marg Kurla, Mumbai-400070. PAN NO. AADCR 2195 R Appellant Respondent Assessee by : Mr. Hiren Vepari Revenue by : Dr. K.R. Subhash, CIT-DR Date of Hearing : 06/03/2025 Date of pronouncement : 07/03/2025 ORDER PER OM PRAKASH KANT, AM The captioned appeals have been preferred by the Revenue against two separate order, dated 22.01.2025 and 28.11.2024 passed by the National Faceless Assessment Centre, Delhi [ in short the ld CIT(A)] for assessment years 2008-09 and 2009-10 respectively. The facts of both the appeals being identical, both parties agreed to take the appeal for AY 208 apply result of said appeal to appeal for AY 2009 mutandis. 2. Briefly stated, facts of the case Principal. Commissioner of Income records and after providing opportunity of being heard to the assessee, cancelled the reassessment order passed by him by way of revision order dated 23/03/2018 and Officer to pass a fresh assessment order. The impugned assessment order has been passed in consequent to the said order u/s 263 of the Act. Subsequently, the assessee challenged the order u/s 263 of the Act before the Tribunal and the Tribunal vide its order dated 21.10.2022 quashed the PCIT. As the order u/s 263 stand consequent assessment proceedings relief to the assessee observing as under: “7.4.1 The current appeal dated 30.11.2018 passed u/s 143(3) r.w.s 263. Since, the order passed u/s 263 has been quashed by the Hon’ble ITAT, therefore, consequentially the impugned order passed u/s 143(3) r.ws 263 does not survive. 3. We have heard rival submissions of the parties and perused the relevant materials on record order of the Ld. CIT(A) passed consequent to the order u/s 263 of the Act passed by the ALTR International Pvt. Ltd ITA Nos. 450 & 451/MUM/2025 parties agreed to take the appeal for AY 208-09 as lead case and apply result of said appeal to appeal for AY 2009 Briefly stated, facts of the case for AY 2008-09 mmissioner of Income-tax (PCIT), called for assessment records and after providing opportunity of being heard to the assessee, cancelled the reassessment order passed by him by way of revision order dated 23/03/2018 and directed the Assessing ss a fresh assessment order. The impugned assessment order has been passed in consequent to the said order u/s 263 of the Act. Subsequently, the assessee challenged the order u/s 263 of the Act before the Tribunal and the Tribunal vide its order dated quashed the order passed u/s 263 of the Act by the PCIT. As the order u/s 263 stands quashed, the Ld. CIT(A) consequent assessment proceedings as infructuous relief to the assessee observing as under: 7.4.1 The current appeal arises from the assessment order dated 30.11.2018 passed u/s 143(3) r.w.s 263. Since, the order passed u/s 263 has been quashed by the Hon’ble ITAT, therefore, consequentially the impugned order passed u/s 143(3) r.ws 263 does not survive.” heard rival submissions of the parties and perused the relevant materials on record. The present appeals against the CIT(A) which are arising from the assessment order passed consequent to the order u/s 263 of the Act passed by the ALTR International Pvt. Ltd 2 ITA Nos. 450 & 451/MUM/2025 09 as lead case and apply result of said appeal to appeal for AY 2009-10 mutatis 09 are that the Ld. called for assessment records and after providing opportunity of being heard to the assessee, cancelled the reassessment order passed by him by way directed the Assessing ss a fresh assessment order. The impugned assessment order has been passed in consequent to the said order u/s 263 of the Act. Subsequently, the assessee challenged the order u/s 263 of the Act before the Tribunal and the Tribunal vide its order dated order passed u/s 263 of the Act by the quashed, the Ld. CIT(A) held the as infructuous and allowed arises from the assessment order dated 30.11.2018 passed u/s 143(3) r.w.s 263. Since, the order passed u/s 263 has been quashed by the Hon’ble ITAT, therefore, consequentially the impugned order passed heard rival submissions of the parties and perused . The present appeals against the which are arising from the assessment order passed consequent to the order u/s 263 of the Act passed by the Ld. PCIT. Since the order passed by the Ld. PCIT u/s 263 of the Act itself has been quashed, the consequent assessment order cannot survive. Accordingly, we do not find any infirmity in the order of the Ld. CIT(A) on the issue in dispute grounds raised by the Revenue in the appeal are accordingly dismissed. 3.1 The facts of the case for AY 2009 grounds raised by the Revenue in accordingly dismissed. 4. In the result, both the appe Order pronounced in the open Court on Sd/ (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 07/03/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// ALTR International Pvt. Ltd ITA Nos. 450 & 451/MUM/2025 T. Since the order passed by the Ld. PCIT u/s 263 of the Act itself has been quashed, the consequent assessment order cannot survive. Accordingly, we do not find any infirmity in the order of the on the issue in dispute and uphold his finding. grounds raised by the Revenue in the appeal are accordingly The facts of the case for AY 2009-10 being identical , grounds raised by the Revenue in the appeal for AY 2009 accordingly dismissed. In the result, both the appeals of the Revenue are dismissed. nounced in the open Court on 07/03/2025. Sd/- Sd/ (KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai ALTR International Pvt. Ltd 3 ITA Nos. 450 & 451/MUM/2025 T. Since the order passed by the Ld. PCIT u/s 263 of the Act itself has been quashed, the consequent assessment order cannot survive. Accordingly, we do not find any infirmity in the order of the and uphold his finding. The grounds raised by the Revenue in the appeal are accordingly 10 being identical , The the appeal for AY 2009-10 are als of the Revenue are dismissed. /03/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "