Mewat Grit Udyog, Haryana V. DCIT, Rewari Circle, Haryana

ITA 7581/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9283 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 15-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

I.T.A. No. 7581/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No.7581/Del/2019 िनधाªरणवषª/Assessment Year: 2010-11 Mewat Grit Udyog, H. No. 6863, Moh. Bas Sitab Rai, Rewari – 123 401, Haryana बनाम Vs. DCIT Rewari Circle, Haryana. PAN : AABFM5886H अपीलाथê /Appellant ÿÂयथê/Respondent िनधाªåरतीकìओरसे /Assessee by : Shri Nile Singh, AR; राजÖवकìओरसे /Revenue by : Shri Shashi Bhushan Shukla, [CIT] – D.R.; सुनवाईकìतारीख/ Date of hearing : 08/06/2022 उĤोषणाकìतारीख/Pronouncement on : 08/06/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Rohtak [hereinafter referred to CIT (Appeals)] dated 08.08.2019 for assessment year 2010-11 arising out of the order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Income Tax Act, 1961 (the Act). 2. The ld. Counsel appearing for the assessee submits that the Tribunal quashed the order passed by the ld. CIT under Section 263 of I.T.A. No. 7581/Del/2019 2 the Act and, therefore, the consequential order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Act cannot survive and consequently the appeal filed against the consequential order passed by the Assessing Officer becomes infructuous. Copy of the order of the Tribunal is placed on record. 3. On hearing both the sides and perusing the order of the Truibunal in ITA. No. 1802/Del/2016 dated 14.01.2020, we notice that the Tribunal quashed the order of the ld. CIT passed under Section 263 of the Act. The present appeal arising out of the consequential assessment made by the Assessing Officer pursuant to the order passed by the ld. CIT under Section 263 of the Act became infructuous. 4. In the result, appeal of the assessee is dismissed as infructuous. Order pronounced in the open court on : 08/06/2022. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 08/06/2022. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. I.T.A. No. 7581/Del/2019 3 Date of dictation 08.06.2022 Date on which the typed draft is placed before the dictating member 08.06.2022 Date on which the typed draft is placed before the other member 08.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 08.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 08.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 08.06.2022 Date on which the final order is uploaded on the website of ITAT 08.06.2022 Date on which the file goes to the Bench Clerk 08.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order