TaxTMI 
TaxTMI 
2019 (3) TMI 576
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....filed by the Assessee against separate order dated 30.03.2018 of Ld. CIT(A), Muzaffarnagar in Appeal No. 5920-6403-1140-117. For the sake of convenience and brevity these two appeals filed by Assessee in Income Tax Appellate Tribunal ("ITAT", for short) are being disposed off by way of this consolidated order. The grounds of appeals are as under: ITA No.- 2605/Del/2018 "1. That under the facts and circumstances of the case, Ld. CIT(A) has erred in law as much as in fact in dismissing the appeal filed by the Assessee, contesting the additions made in the assessment order passed u/s 143(3) of the Act, on the ground that the assessment order dated 29-03-2016 was set aside by the Pr. CIT Muzaffarnagar vide his order dated 13-0....
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....e Assessee, contesting the levy of penalty of Rs. 33,60,500/- u/s 271D of the Act, on the ground that the assessment order dated 29-03-2016 was set aside by the Pr. CIT Muzaffarnagar vide his order dated 13-03-2018 passed u/s 263 of the Act. While dismissing the appeal, Ld. CIT(A) has failed to appreciate that the appeal filed by the assessee was already finally heard by CIT(A) on 09-01-2018 i.e. much before the date on which the revision proceedings were started by Pr. CIT Muzaffarnagar vide show-cause notice dated 22-01-2018. 2. The order passed by CIT(A) is invalid as he did not follow CBDT's instructions no. F. No. DGIT (Vig.)/HQ/SI/Appeals/2017-18/9959 dated 08-03-2018, according to which the order was required to be ....
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....IT, Range-1, Muzaffarnagar levied penalty amounting to Rs. 33,60,500/- U/s 271D of I.T. Act, vide order dated 05/12/2016. (2.2) The assessee filed aforesaid Appeal No. 1722-1249-1160-516 before the Ld. CIT(A) against aforesaid Assessment order dated 29.03.2016. The assessee also filed separate appeal vide Appeal No. 5920-6403-1140-117 before the Ld. CIT(A) against aforesaid order dated 30.03.2018 passed U/s 271D of I.T. Act. (2.3) In the meantime, Ld. Principal Commissioner of Income Tax, Muzaffarnagar ("Pr. CIT", for short) passed order dated 13.03.2018 U/s 263 of I.T. Act whereunder she set aside the aforesaid Assessment Order dated 29.03.2016 and directed the AO to pass fresh Assessment Order in accordance with law. The Ld. CIT(A) ....
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....essment order passed by the AO u/s 143(3) of the Act dated 29-03-2016 has been set aside by the Principal Commissioner of Income -tax, Muzaffarnagar vide order dated 13-03-2018 u/s 263 of the Act with the direction to pass the fresh assessment order in accordance with the provisions of the law. Thus, it is noted that the grounds of appeal raised by the appellant as above have become infractuous as the penalty order u/s 271D of the Act is based upon the assessment order (supra) which does not exist as on dated. Therefore, without going into merits of the submission of the appellant made during the appellate proceedings, the grounds of appeal as reproduced above are dismissed as the same have lost their relevant in view of the above ....
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....el for assessee submitted, now that the aforesaid order dated 13.03.2018 of the Ld. Pr. CIT passed U/s 263 of I.T. Act has been quashed by ITAT vide aforesaid order dated 09.10.2018; the impugned orders of the Ld. CIT(A) should be set aside with the direction to pass fresh orders on merits of the issues in dispute in the appeals filed by the assessee before CIT(A) in Appeal Nos.- 1722-1249-1160-516 and 5920-6403-1140-11. The Ld. CIT(DR) appearing for Revenue agreed with this submission of the Ld. Counsel for assessee. (3.1) We have heard both sides patiently. We have perused the materials available on record carefully. Both sides agree that the aforesaid order dated 13.03.2018 of the Ld. Pr. CIT passed U/s 263 of I.T. Act having been qua....