2025 (3) TMI 531

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..... ich is pending consideration. Since the very order of remand which was challenged before the learned Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi, was implemented and a fresh order was passed by the AO, further the learned Tribunal [2024 (7) TMI 501 - ITAT DELHI] did not interfere with the order passed u/s 263 by PCIT (remanding the case back to the Assessing Officer) and the appellant has preferred an appeal against order which is pending consideration, therefore, the present appeal is liable to be dismissed. Present appeal is dismissed.
HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA For the Appellant : Mr. Satyam Aneja, Advocate For the Respondent : Ms. Gauri Neo Rampal, Senior Standing Counse .....

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..... the case as discussed above, I am of the considered opinion that the AO had passed the order dated 11.02.2021 in a very casual manner without due diligence and without conducting proper enquiries & verification which should have been made with respect to amended provisions of the Finance Act, 2015 & binding decision of Jurisdictional Hon'ble Punjab & Haryana High Court & Hon'ble Apex Court on the taxability of interest on enhanced compensation. Therefore, the assessment completed u/s 143(3) r.w.s 143(3A) & 143(3B) of the Act is erroneous so far as it is prejudicial to the interest of the revenue in terms of Explanation 2 of section 263 of the Act. Accordingly, the assessment order passed by the AO on 11.02.2021 u/s 143(3) r.w.s 143 .....

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..... 024 passed by the learned Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi. 8. Since the very order of remand dated 27.03.2023, which was challenged before the learned Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi, was implemented and a fresh order dated 18.02.2024 was passed by the Assessing Officer, further the learned Tribunal vide order dated 28.06.2024 did not interfere with the order dated 27.03.2023 passed under Section 263 of the Act by PCIT (remanding the case back to the Assessing Officer) and the appellant has preferred an appeal against order dated 18.02.2024, which is pending consideration, therefore, the present appeal is liable to be dismissed. 9. In view of the above, the present appeal is dismissed. .....

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