Income Tax Appellate Tribunal - Delhi
M/S. Surinder Kumar Arora, New Delhi vs Acit, New Delhi on 12 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
Delhi Bench "G", New Delhi
BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER
AND
SHRI K.N. CHARY, JUDICIAL MEMBER
ITA Nos. 7051 to 7053/Del/2014
Assessment Years: 2005-06, 2006-07 & 2007-08
Surinder Kumar Arora, Unot ACIT, CC-19,
st
No. 134, 1 Floor, Rectangle Vs. New Delhi
I, Saket District Centre,
Saket, New Delhi-110026
PAN-AELPA3150N
[Appellant] [Respondent]
Assessee by: Sh. Ved Jain, Advocate & Sh.
Ashish Chadha, CA
Respondent by: Sh. Kaushlendra Tiwari, Sr. DR
Date of Hearing: 10 04 2018
Date of Pronouncement: 12 04 2018
ORDER
PER BENCH:
These appeals by the assessee are directed against the common order dated 7.8.2014 of the learned CIT(A)-23, New Delhi. Since the appeals were heard together so these are being disposed of by this consolidated order for the sake of convenience and gravity.
2. During the course of hearing, the learned counsel for the assessee at the very outset stated that these appeals now become infructuous, since the appeals filed against the order under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') had been allowed by the ITAT vide order dated 6.9.2017 as such the order of the learned CIT(A) may be set aside. In support of the above contention, copy of the aforesaid order dated 6.9.2017 in ITA Nos. 7051/Del/2018, 7052/Del/2014 & 7053/Del/2014 2 ITA Nos. 3016 to 3018/Del/2013 for the AYs 2005-06 to 2007-08 passed by this Bench of the ITAT were furnished which are placed on record.
3. In his rival submissions, the learned CIT DR could not controvert the aforesaid contention of the learned counsel for the assessee.
4. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed that the AO passed the assessment order dated 20.9.2013 under section 153(A) read with section 263 of the Act on the directions of the learned CIT (Central)-3 New Delhi vide order dated 13.3.2013. The assessment order dated 20.09.2013 passed by the AO was a subject matter of the appeals before the learned CIT(A) who vide impugned order dated 7.8.2014 confirmed the assessment orders passed by the AO. In the meanwhile, the aforesaid order dated 13.3.2013 passed by the learned CIT was a subject matter of the appeals of the assessee in ITA Nos. 316 to 318/Del/2013 for the AYs 2005-06 to 2007-08 before this Bench of the ITAT wherein vide order dated 6th September, 2017, the subject order of the learned CIT passed under section 263 of the Act was quashed, therefore, subsequent orders passed by the AO and the impugned order passed by the learned CIT(A) become infructuous. Accordingly, the impugned order is set aside and the appeals of the assessee are allowed.
5. In the result, appeals of the assessee are allowed.
(Order pronounced in the open court on 12.04.2018.) Sd/- Sd/-
[K.N. CHARY] [N.K. SAINI]
Judicial Member Accountant Member
DATED: 12.04.2018
SH
ITA Nos. 7051/Del/2018, 7052/Del/2014 & 7053/Del/2014 3
Copy forwarded to:-
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
Assistant Registrar