Nirmal Gupta, New Delhi V. DCIT, Circle-25(2), New Delhi

ITA 9808/DEL/2019

AI Insights

The case involves an appeal by Mrs. Nirmal Gupta against the order of the CIT (Appeals)-36, New Delhi, which was dated 18.10.2019 and pertained to the Assessment Year 2015-16. The core issue arose from a consequential order following the CIT(A)'s order under section 263 of the Income Tax Act. The assessee had previously appealed to the ITAT in ITA No.108/Del/2018, where the tribunal quashed the proceedings under section 263. Consequently, the assessee's counsel argued that the consequential order did not survive, a proposition that the Departmental Representative did not dispute.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121835 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 28-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 26-12-2019
• Other Referred Cases: ITA No.108/Del/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.9808/DEL/2019 [Assessment Year: 2015-16] Mrs. Nirmal Gupta, 5/5 East Punjabi Bagh, New Delhi-110026 Vs DCIT, Circle-25(2), New Delhi PAN-AAGPG0462J Assessee Revenue Assessee by Sh. Vikas Goyal CA Revenue by Sh. Anil Kumar Sharma, Sr. DR Date of Hearing 29.03.2023 Date of Pronouncement 05.04.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of ld. CIT (Appeals)-36, New Delhi, dated 18.10.2019 and pertains to Assessment Year 2015-16. 2. At the outset, in this case, the ld. Counsel for the assessee submitted that this appeal is consequential to the order passed u/s 263 by the Ld. CIT(A). The assessee had filed appeal before the Tribunal in ITA No.108/Del/2018, and the Tribunal vide order dated 22.06.2021 has quashed the proceedings u/s 263 of the Act. In this view of the matter, the ld. Counsel for the assessee submitted that the consequential order did not survive. 3. The Ld. DR could not be disputed the above proposition. 2 ITA NO.9808/DEL/2019 4. Accordingly, the order of the Ld. CIT(A) is liable to be set-aside and the issue decide in favour of the assessee and the same is accordingly done. 5. In the result, this appeal of the assessee stands allowed. Order pronounced in the open court on 05 th April, 2023. Sd/- Sd/-/- [ASTHA CHANDRA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 05.04.2023. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi