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TMI Blog2022 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... ts appeal: "1. The order of the Ld. CIT (A) is contrary to law, weight of evidence and probabilities of the case. 2. Under the facts and circumstances of the case since the impugned order of the Ld. AO being a consequential order in pursuance of order of the Revision Authority U/s. 263 and since order U/s. 263 was no longer in existence due to its merger with the order of the Hon'ble IT AT in IT A No. 209/Viz/2015 and 25/07/2018, the order of the Ld. CIT(A) in implementing the order of the Revision Authority U/s. 263 is illegal and bad in law. 3. Under the facts and circumstances of the case since the Revision Order passed by the Ld. CIT U/s. 263 insofar as addition of Rs. 19,00,600/- is concerned as void-ab-initio being not propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revision direction required the AO to do a denovo assessment, the Ld. CIT(A) ought to have considered the merits with the leave of Rs. 19,00,600/- as submitted by the assessee. 7. Any other ground(s) that may be raised at the time of hearing with the leave of the Hon'ble Tribunal." 3. Brief facts of the case are that the assessee is a company engaged in the business of real estate and filed its return of income on 10/10/2010 admitting total income of Rs. 83,152/-. The assessment U/s. 143(3) was completed vide order dated 26/03/2013 determining the total income at Rs. 12,85,740/-. Subsequently, the Commissioner of Income Tax, Vijayawada vide order passed U/s. 263 of the Act on 27/03/2015 has set aside the assessment order passed U/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Tribunal while dismissing the appeal of the assessee held as under: "8. We have gone through the assessment order. We find that there is no observation of the Assessing Officer in respect of the issues identified by the Ld. Commissioner, which are examined by the Assessing Officer. When we pointed out Ld. Counsel for the assessee that during the course of assessment proceedings whether Assessing Officer has asked any question or any enquiry or called any details in respect of the issues pointed out by the Ld. Commissioner, he is not able to answer the same. We find that Ld. Commissioner rightly exercised his jurisdiction under section 263 of the Act and set aside the assessment order and directed the Assessing Officer to re-do the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on various occasions. 6. Ld. DR relied on the orders of the authorities below. 7. Since there was no representation on behalf of the assessee, the case being adjudicated on merits based on the material available on record. It is noted as per the orders of the Authorities below that there was a specific direction by the CIT in his revisions order to disallow the registration expenditure of Rs. 19,00,600/-. However, the Ld. AO without following the directions of the CIT in his revision order has passed assessment order U/s. 143(3) r.w.s. 263 by disallowing the expenses of Rs. 9,43,640/-. We have also noted that the Assessing Officer has wrongly mentioned the disallowance as Rs. 9,43,640/- instead of Rs. 9,40,640/- in his assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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