NORTHERN COALFIELDS LTD.,SINGRAULI vs. DCIT, (ASS) SPECIAL RANGE, JABALPUR

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ITA 418/JAB/1996Status: DisposedITAT Jabalpur22 November 20232 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal acknowledged that the appeal had become infructuous due to a subsequent order under Section 154. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Both parties agreed that an order passed under Section 154 rendered the current appeal infructuous.

What were the issues?

Whether the appeal remains valid and needs adjudication when a subsequent order under Section 154 renders it infructuous.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH ‘DB’, JABALPUR

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Respondent: Smt. Garima Chaudhary, CIT-DR
Hearing: 21.11.2023Pronounced: 22.11.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by assessee against the orders of ld. CIT(A), Jabalpur dated 20.03.1996.

2.

At the outset both the parties submitted that owing to the order passed u/s. 154, the instant appeal becomes infractuous.

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