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TMI Blog2023 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Revenue, did not, before the ITAT also make a request to keep the appeal pending or in abeyance on the ground that this Court was seized of an appeal against the revision proceedings. In absence of this, the Tribunal could not be faulted in holding that once the Section 263 proceedings were set aside by itself, the consequent assessment order giving effect to the revision order is void ab initio. If the Revenue were to succeed in the pending appeal before this Court, the Assessing Officer will have to undertake a fresh exercise in light of the directions therein. On this ground too, no useful purpose can be served to entertain this appeal on the count of the other appeal pending - Appeals being devoid of merits are accordingly d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a direction to verify the contentions of the assessee. On verification thereof, the Assessing Officer passed a fresh order of assessment under Section 143 r.w. Section 263 of the Act on 21.12.2018. 3.1 That order of assessment was carried in appeal before the CIT(A) by the assessee. It was the case of the assessee before the appellate authority that in light of the fact that the assessee s appeal before the ITAT, Ahmedabad wherein Revision proceedings under Section 263 of the Act was under challenge and that the Tribunal vide order dated 13.07.2022 had set aside the order under Section 263 of the Act of 27.03.2018, the consequential order of assessment under Section 143 r.w. Section 263 of the Act would no longer stand. 4. In the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of 27.03.2018. 4.2 Since the original order of 27.03.2018 was already quashed and set aside by the Tribunal in ITA Nos. 1402 1403/Ahd/2018, the Tribunal observed as under: 4. Heard both the parties, perused orders of the authorities below, and order of the Tribunal dated 13.7.2022 cited (supra). We find that both appeals of the Revenue do not survive, more so, the ld. DR was unable to point out any new facts or contest the above submissions of the ld. counsel for the assessee before us. Thus, both appeals of the Revenue are dismissed. 5. In light of the order passed by this court in Tax Appeal No. 479 of 2023 on 22.08.2023 , wherein this court held as under, no substantial question of law arises. 6. Perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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