TMI Blog2022 (6) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee preferred further appeal before the Tribunal [ 2019 (9) TMI 1651 - ITAT CHENNAI] the Tribunal quashed the revision order passed under section 263 of the Act. Therefore, the subsequent assessment order passed under section 143(3) r.w.s. 263 has no legs to stand and subsequent proceedings in lieu of order under section 143(3) r.w.s. 263 of the Act stands null and void. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee has not raised any serious objection. Consequently, since the Revenue was prevented by sufficient cause, the delay of four days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 2. Brief facts of the case are that the assessment under section 143(3) of the Income Tax Act, 1961 [ Act in short] was completed in this case on 30.03.2014. Subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) r.w.s. 263 of the Act, the assessee preferred appeal before the ld. CIT(A) and the ld. CIT(A) allowed the appeal filed by the assessee, against which, the Revenue preferred present appeal. 3. The ld. DR has submitted that the ld. CIT(A) has omitted to consider the fact that the assessee as a composer of a specific tune to Lebara has received the remuneration not only for the services rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal vide order in I.T.A. No. 1745/Chny/2018 dated 18.09.2019, the Tribunal quashed the revision order passed under section 263 of the Act. Therefore, the subsequent assessment order passed under section 143(3) r.w.s. 263 of the Act dated 31.12.2018 has no legs to stand and subsequent proceedings in lieu of order under section 143(3) r.w.s. 263 of the Act stands null and void. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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