Case Number: ITA 5478/DEL/2019
Appellant: Suraj Buildmart India Pvt.Ltd.
Respondent: ITO, Ward-24(4), New Delhi
Assessment Year: 2007-08
Result: Final Tribunal Order
Case Filed on: 2019-06-21
Date of Order: 2023-01-18
Pronounced on: 2023-01-18
This case involves an appeal by Suraj Buildmart India Pvt.Ltd. against the order of the CIT(A) dated March 11, 2019. The appeal pertains to the assessment year 2007-08 and was initially a response to a revision order under section 263 of the Income Tax Act, 1961. However, the triggering order under section 263 was later quashed by the ITAT, impacting the foundational basis of this case.
During the proceedings, the learned counsel for the assessee argued that the assessment order was originally passed pursuant to a revision order under section 263. This revision order was quashed by the ITAT in an earlier case (ITA No. 3011/Del/2017), rendering the current proceedings infructuous. The tribunal agreed with this line of reasoning, noting that without the underlying section 263 order, the current appeal lacked a valid basis.
Given the circumstances, the tribunal dismissed the appeal as infructuous. This decision emphasizes the importance of the foundational legal orders that underpin subsequent appeals and assessments. Without the section 263 order, the assessment and subsequent appeals were deemed to lack sufficient grounds for continuation.
Presiding Officers: Shri Shamim Yahya, Accountant Member and Ms. Astha Chandra, Judicial Member
Suraj Buildmart India Pvt.Ltd., Delhi vs. ITO, Ward-24(4), New Delhi for Assessment Year 2007-08
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