Pawan Kumar Agarwal, New Delhi V. Pr-CIT-12, New Delhi

ITA 1359/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4195 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 01-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 1359/DEL/2020 Assessment Year 2016-17 Pawan Kumar Agarwal, A-4/2, Rana Pratap Bagh, New Delhi. v. Pr.CIT-12, New Delhi. TAN/PAN: ADUPA9815A (Appellant) (Respondent) Appellant by: Shri Satish Agarwal, CA Shri Dharender Kumar, CA Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 07 04 2022 Date of pronouncement: 21 04 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e ag ai ns t t h e re vi si ona l o rd er of the Pr inc ip al Co mmi s si on er of Inc o me T ax -X I I, D el hi (‘ Pr. CI T’ in s ho rt ) d ate d 10. 06 .2 02 0 pas se d u nd er S ec ti on 2 63 of the I nc o me Ta x A ct, 19 61 (t he A ct ) wh ere b y t he a ss es s me nt o rde r pa ss ed b y t he A ss es si ng O f f icer un de r Sec ti on 14 3( 3) r. w . Se ct io n 1 53 A of the Ac t w as so ug h t to be se t asi de f o r r ef ra mi ng th e a ss es s men t i n t er ms of s uperv is or y jur is di ct io n. 2. W h en t he mat te r was ca lle d f or h ea rin g, ld. co unse l f or t he ass es se e pl ac ed a ss ess me nt or der pa ss ed u nd er S ec tion 1 43( 3) r. w. Sec ti on 1 53 A of the I nco me T ax Act a nd su b mit te d t ha t t he i mpu gne d as se ss m ent o rd er wa s pa sse d in c on seq ue nce of t he I.T.A. No.1359/Del/2020 2 rev is io na l o rd er pas se d un der S ec tio n 26 3 of t he Act u nd er cha ll en ge, wh er ei n the a ss es se d in c o me su bj ec ted to rev isi on al jur is di ct io nal h as not b een d is tur be d a nd ac ce pte d w ith ou t a n y de mur . It wa s ho we ver f ai rl y su b m itt ed t ha t th e A ssess ee i s n o lon ge r ag gri ev ed b y t he r evi si on al o rd er. 3. Ha vin g co ns id er ed th e wa iv er of f ered o n be ha lf of th e As ses se e, we st r aig ht aw a y ob se rv e tha t t he ca pt io ned ap pe al cha ll en gi ng t he re vis io na l ac tio n of the c o mpe te nt a uth ori t y u nd er Sec ti on 2 63 is re nde re d i nf ru ct uo us ow in g to th e f act th at no pre ju di ce t o t he a ss ess ee su bs is ts a n y mo re. W e th us do n ot c on si de r it ex pe die nt t o i nd ulg e in su ch a cad e mic e xe rci se in o r der t o s av e the j ud ic ial t i me. 5. In t he re su lt, th e app ea l of t he a s ses se e i s d ismi ss e d as inf ru ct uo us . Order pronounced in the open Court on 21/04/2022. Sd/- Sd/- [NARENDER KUMAR CHOUDHRY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/04/2022 Prabhat