Issues already considered by CIT(A) cannot be again a subject matter of revision u/s 263

Issues already considered by CIT(A) in his order, cannot be again a subject matter of  revision by Pr CIT u/s 263

ABCAUS Case Law Citation
ABCAUS 3622 (2022) (12) ITAT

Important Case Laws relied upon:
Southern Motors vs State of Karnataka (2017) 3 SCC 467 (SC)

In the instant case, the assessee had challenged the revisionary order passed by the Pr CIT u/s 263 of the Income Tax Act, 1961 (the Act) to push up the gross total turnover of the assessee, which had been determined by the Assessing Officer (AO) in the original assessment orders. 

The assessee contended that the estimated addition as made in the assessment order u/s 153 was the subject matter of appeal before the CIT(A), who had vide his order deleted the said addition and on further appeal by the Revenue, the Tribunal had dismissed the appeals of the revenue.

It was the contention that the very foundation on which the Pr. CIT had invoked his powers u/s 263 stood deleted.

The Tribunal observed that these issues have already been considered by the CIT(A) and by the Tribunal in their orders.

The Tribunal stated that once an issues have already been considered by the CIT(A), the same cannot be a subject matter of revision u/s 263 of the Act.

The Tribunal further stated that the very foundation on which the revision was being proposed by the Pr. CIT had already been adjudicated and deleted by the CIT(A) and such deletion had also been confirmed by the Tribunal. 

In view of the above, the Tribunal quashed the orders passed by Pr. CIT as unsustainable on facts.

Accordingly, the appeal was allowed in favour of the assessee.

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