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Judgment
O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 07.11.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-3, Noida. It has been brought to our notice that the assessee’s appeal against the same impugned order has already been decided by the ITAT through order dated 01.04.2026 [ITA No.7590/Del/2025]. The present appeal is filed by the Revenue against the same impugned order and accordingly, the Cross Objection filed by the assessee also arises from the order dated 07.11.2025 (supra).
Right at the outset, the Ld. AR for the assessee placed on record the ITAT’s order in ITA No.7590/Del/2025 for AY 2021-22 [order dated 01.04.2026] through which the assessee is seen to have succeeded in terms of the proceedings initiated u/s 153C of the Act being held as invalid and the consequent order being quashed. The Ld. AR read out the relevant portion of the ITAT’s order (supra) as under: -
“10.As observed above, the facts in the year before us are identical with the facts of immediately preceding assessment year and based on the common satisfaction note, proceedings u/s 153C of the Act were initiated for both the assessment years, therefore, by respectfully following the observations made by the Co-ordinate bench of Tribunal in assessee’s own case for AY 2020-21, we hold that proceedings so initiated u/s 153C of the Act as invalid and accordingly, consequent order passed is hereby, quashed. The Grounds of appeal Nos. 1, 2 & 3 raised by the assessee are allowed.”
The ld. DR had occasion to go through the ITAT’s order in the assessee’s own case for this very same year and thereafter, he relied on the orders of Ld. AO.
Considering the documents before us, especially the ITAT’s order in assessee’s own case for this very same year, it deserves to be held that the Revenue’s appeal cannot survive once the assessment order itself has been quashed as per the finding of ITAT extracted (supra).
Since the assessee has succeeded in terms of his own appeal (ITA No.7590/Del/2025) hence, we do not find any reason to adjudicate the cross objections, which are also dismissed.
In the result, appeal of Revenue is dismissed as also are the cross objections filed by the assessee.