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The Tax PublishersITA No. 301/JP/2020
2020 TaxPub(DT) 5292 (Jp-Trib)INCOME TAX ACT, 1961
Section 263
Though assessee has preferred appeal before CIT(A), however, such an appeal had been delayed filed and there was nothing on record that delay was condoned and appeal was admitted for adjudication and in such a situation, mere filing of appeal where such appeal had not even been admitted for adjudication, could not act as an estoppel in exercise of jurisdiction by Pr. CIT under section 263 because doctrine of merger of assessment order with that of appellate order did not arise for consideration.
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Revision under section 263 - Erroneous and prejudicial order - Assessee pleading to have filed appeal before CIT(A) - Invocation of jurisdiction--Appeal filed belatedly and nothing to prove condonation by CIT(A) of delay
Assessee challenged exercise of revisionery jurisdiction by Pr. CIT under section 263 on the ground of assessee having challenged order passed by AO before CIT(A). Held: Though there was no dispute that assessee has preferred appeal before CIT(A), however, such an appeal had been delayed filed and there was nothing on record that delay was condoned and appeal was admitted for adjudication and in such a situation, mere filing of appeal where such appeal had not even been admitted for adjudication, could not act as an estoppel in exercise of jurisdiction by Pr. CIT under section 263 because doctrine of merger of assessment order with that of appellate order did not arise for consideration.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2015-16
IN THE ITAT, JAIPUR BENCH
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