SH. PARVEEN KUMAR L/H SMT. DARSHAN DEVI,KAITHAL vs. ITO, W-3, KAITHAL

This is an appeal by the legal heir of the deceased assessee against the order dt. 23/07/2018 of Ld. CIT(A), Karnal.

The Registry has pointed out that the appeal of the assessee is barred by limitation by 219 days.

During the course of hearing the Ld. Counsel for the Assessee at the very outset stated that the addition on the basis of which the impugned penalty was levied by the A.O. and sustained by the Ld. CIT(A) has not been repeated by the A.O in the order passed on 31/12/2019 on the direction of the ITAT in order dt. 28/09/2018. So there remains no addition which was the basis of levying the impugned penalty as such the appeal of the assessee now become infructuous.

Ld. DR did not object if the appeal of the assessee is dismissed as infructuous.

In view of the above the appeal of the assessee is dismissed as infructuous.

In the result, appeal of the assessee is dismissed.