Mukul Banerjee vs. ACIT, Cir.-24(2), Hooghly

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee, Mukul Banerjee, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2014-15. The appeal arises from the assessment order framed under section 143(3) of the Income Tax Act, 1961. Counsel for the assessee brought to the attention an order dated 14.02.2019 passed by the Principal Commissioner of Income Tax, Kolkata under section 263 of the Act, which set aside the entire assessment with a direction to pass a fresh assessment order. Since the assessee did not file an appeal against this order, it has attained finality. Consequently, the appeal against the assessment order dated 13.12.2016 became infructuous, and any finding by the Commissioner of Income Tax (Appeals) would not have any legal sanctity. Therefore, the order of the Commissioner of Income Tax (Appeals) is quashed.…

Legal Issues

• 1. Whether the appeal against the order of the Commissioner of Income Tax (Appeals) is sustainable?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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