RAJDHANI TRANSPORT COMPANY PRIVATE LIMITED,HOSHIARPUR, PUNJAB V. INCOME TAX OFFICER, WARD-3, HOSHIARPUR , HOSHIARPUR, PUNJAB

ITA 583/ASR/2024

AI Insights

The case involves M/s Rajdhani Transport Company Private Limited, which appealed against the assessment order for the Assessment Year 2014-15. The original assessment was conducted under section 143(3) of the Income Tax Act, but was later revised under section 263, leading to a subsequent assessment order. The appellant contested the revisionary order and the subsequent assessment, which were confirmed by the Commissioner of Income Tax (Appeals). However, the Tribunal had earlier set aside the revisionary order due to procedural deficiencies, including the lack of a detailed and reasoned order. As a result, the Tribunal declared the subsequent assessment orders as nullities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716587 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 30-10-2024
• Other Referred Cases: ITA No.150/Asr/2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: NIKHIL GOYAL
• Keywords: Set aside; Revision of order; Non passing of speaking order
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं./ ITA No. 583/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2014-15) M/s Rajdhani Transport Company Private Limited 216-L, Model Town, Hoshiarpur. बनाम/ Vs. ITO Ward -3 Hoshiarpur. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCR-5619-K (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Sh. Nikhil Goyal (Advocate) and Shri Ashok Goyal (CA)–Ld.ARs ŮȑथŎकीओरसे/Respondentby : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 05-08-2025 घोषणाकीतारीख /Date of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 05-09- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 263 of the Act on 16-12-2019. The Ld. AR has stated that the assessment order does not survive in view of the fact Printed from counselvise.com 2 that revisionary order u/s 263 has already been set aside by the Tribunal. 2. It emerges that the assessee was assessed u/s 143(3) on 17-06- 2016. However, the assessment was subjected to revision u/s 263 vide order dated 10-01-2019 of Ld. Pr. CIT-1, Jallandhar which was challenged by the assessee before Tribunal in ITA No.150/Asr/2019. During pendency of assessee’s challenge, consequential assessment was framed by Ld. AO u/s 143(3) r.w.s. 263 on 16-12-2019 which stood confirmed by Ld. CIT(A) vide order dated 05-09-2024 which is impugned before us. The assessee failed to make any representation during the first appeal. In the meanwhile, revisionary order stood restored back by Tribunal in ITA No.150/Asr/2019 on 05-05-2022 as under: - 3. We observed the order of the Revenue authority passed u/s 263. The order was passed only on the basis of the non-appearance of assessee and non submission of the document during the proceeding. Section 263 is moved up by two limbs, one erroneous order and second is prejudicial to the interest of the revenue. The ld. PCIT had not taken proper cognizance to discuss the issue and applicability of section 263 in relation to the order of the ld. Assessing Officer. A non speaking order was passed. The ld. CIT-DR also accepted the defect of the impugned order. The order, u/s 263 of the Act should be in details & be enriched with facts and should be well reasoned in relation to application of section 263 of the Act. We are directing the ld. PCIT to pass a fresh order considering to the provisions of section 263 and identify the proper lacunae in the order of the ld. Assessing Officer. Needless to add that adequate opportunity of hearing shall be granted to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Pursuant to the said order, another show-cause notice has been issued to the assessee by revisionary authority and another order u/s 263 has been passed on 27-03-2025 wherein the Ld. AO has again been Printed from counselvise.com 3 directed to pass fresh assessment order. Thus, the assessment framed on 16-12-2019 u/s 143(3) r.w.s. 263 would not survive and the same has become nullity. This being so, the assessment so framed by Ld. AO are held to be nullity. We order so. 3. The appeal stand allowed in terms of our above order. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18-08-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT AMRITSAR Printed from counselvise.com "