Suraj Buildmart India Pvt.Ltd., Delhi V. ITO, Ward-24(4), New Delhi

ITA 5478/DEL/2019

AI Insights

The case involves Suraj Buildmart India Pvt. Ltd., the appellant, contesting an assessment order for the year 2007-08, which was initially passed following a revision order under Section 263 of the Income Tax Act, 1961. This revision order was later quashed by the ITAT in a separate proceeding (ITA No. 3011/Del/2017). The Departmental Representative supported the lower authorities' decisions, while the assessee's counsel highlighted the quashing of the revision order. The ITAT, upon reviewing the circumstances, concluded that the current appeal was infructuous due to the quashing of the foundational revision order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113357 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 20-06-2019
• Other Referred Cases: No. 3011/Del/2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

I.T.A.No.5478/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.5478/Del/2019 /Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., 4062-630, Naya Bazar, Delhi. ब म Vs. ITO Ward 24(4) New Delhi. PAN No. AAKCS3598L अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Gurjeet Singh, CA राज वक ओरसे /Revenue by Shri Gurpreet Shah Singh, Sr. DR स ु नवाईक तारीख/ Date of hearing: 12.01.2023 उ ोषणाक तारीख/Pronouncement on 18.01.2023 आदेश /O R D E R PER SHAMIM YAHYA, A.M. This appeal by the assessee is against the order of the Learned CIT (Appeals)-8, New Delhi dated 11.03.2019 and pertains to the assessment year 2007-08. 2. At the outset, in this case, learned Counsel of the assessee submitted that assessment order in this case has been passed, pursuant to a revision order under section 263 of the Income Tax Act, 1961. He submitted that the said 263 order has been quashed by the ITAT in ITA I.T.A.No.5478/Del/2019 2 No. 3011/Del/2017 for assessment year 2007-08 by order dated 06.06.2021. 3. Per contra, learned Departmental Representative relied upon the order of the authorities below. Upon careful consideration, we find that the ITAT in the aforesaid order has clearly quashed Section 263 order. It is pursuant to the said 263 order that this present assessment order has been framed and consequent appeal has come to the learned CIT(Appeals) and thereafter before to us. Since the said Section 263 order has been quashed this present appeal has become infructuous, accordingly, we hold that this appeal deserves to be dismissed as infructuous. 4. In the result, assessee’s appeal is dismissed. Order pronounced in the open court on 18/01/2023 Sd/- Sd/- (ASTHA CHANDRA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.01.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi