Malvinder Mohan Singh, New Delhi V. Pr,CIT-07, Delhi

ITA 549/DEL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5211 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2016-2017
• Appeal Filed On: 20-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.549/DEL/2021 Assessment Year 2016-17 Malvinder Mohan Singh, Vistas, 26, Maulsari Avenue Westened Green Farms, Rajokri, New Delhi. v. Pr.CIT-07, Delhi. TAN/PAN: BCVPD7807C (Appellant) (Respondent) Appellant by: Shri V.P. Gupta, Adv. Shri Anunav Kumar, Adv. Respondent by: Ms. Sarita Kumar, CIT-D.R. Date of hearing: 04 04 2022 Date of pronouncement: 05 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 , Del hi -V II (‘ Pr. CI T ’ in sh or t) dat ed 24. 03 .2 02 1 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 th e a ss es s me nt o rd er pa ss ed b y t he As se ss ing O f f icer da te d 31. 03 .2 02 2 un der S ect io n 1 4 3(3 ) r. w. Sec ti on 2 63 r.w. Se cti on 1 44 B of the A ct w as s ou ght to b e se t as id e f or ref r a min g th e as ses s men t in ter ms of su per vi so r y j ur is di cti on . 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 2 63 r.w . Sect io n 1 44 B of the I nco me Ta x Act d ate d 31. 03 .2 02 2 a nd su b mitt ed th at th e i mp ug ne d a sse ss ment o rd er wa s I.T.A. No.549/DEL/2021 2 pas se d in co ns eq ue nce of the r evi si on al or de r pa ss ed un der Sec ti on 26 3 of th e A ct un der ch all en ge , wh ere in th e as se s sed in co me su bje ct ed to re vi si ona l ju ris di ct io na l ha s not b ee n d is tur be d a nd acc ep te d w it ho ut a n y de mu r. It w as h ow eve r po in ted o ut in t he sa me vei n t hat ap pea l u n der Se cti on 26 3 sh oul d b e de ci ded on mer it s of its o wn . 3. Ld. CI T- DR f or t he Rev en ue o n th e ot her han d re li ed u po n th e rev is io na l or de r pa sse d u nd er S ec ti on 263 of t he A ct . L d. C IT -D R f urth er in vi te d ou r att en ti on to p ar ag r aph 6 of t he a ss es s me nt or de r pas se d i n c on se que nce of re vis io na l o r der as pl ace d i n t h e co ur se of the pr oc ee din g s b y the as se ss ee a nd s ub mit te d t ha t t he a sse ss ee wa s def ia nt al l al on g a nd di d no t co -o per ate w it h the Ass es s ing Of f ic er at al l an d th e c on s equ en ti al a ss es s me nt o rde r w as pas se d su mma r il y in th e ab sen ce of c o-o pe ra ti on. 4. Ha vin g co ns id ere d th e r iv al s ub mi s sio ns , we st raig ht awa y ob ser ve t ha t t he c a pti on ed a pp eal c ha lle ng in g th e rev is i ona l ac ti on of the co mp et en t a u tho ri t y un de r S ec ti on 26 3 i s r ende red inf ru ct uo us hav in g re ga rd t o th e f act th at n o p rej udi ce t o t he a sse ss ee s ub sis ts an y mo re. W e th us do no t co nsi de r it expe di en t to ind ul ge in s uc h aca de mi c e xe rc is e i n o rd er t o s av e th e jud ic ia l 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 05/04/2022. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05/04/2022 Prabhat