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Income Tax Appellate Tribunal, DEHRADUN BENCH: ‘DB’ DEHRADUN
Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR
ORDER PER SAKTIJIT DEY, JM: Captioned appeal has been filed by the assessee challenging order dated 31.03.2016 passed by learned Principal Commissioner of Income Tax (PCIT), Haldwani, under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.
At the time of hearing, Sh. K.R. Rastogi, learned counsel appearing for the assessee submitted that against the assessment order passed in pursuance to the direction of learned PCIT under section 263 of the Act, the assessee had preferred appeal before learned Commissioner (Appeals) and thereafter before the Tribunal. He submitted, the additions made by the Assessing Officer were fully deleted by the Tribunal while deciding the quantum appeal. Thus, he submitted, after the order of the Tribunal in quantum proceeding, the grievance of the assessee has been redressed and the present appeal for all practical purposes has become infructuous.
The learned Departmental Representative agreed with the aforesaid submissions of the assessee.
Having taken note of the submissions of the parties, we find, while deciding assessee’s appeal arising out of consequential proceeding in pursuance to the order passed under section 263 of Act, the Tribunal in dated 13.07.2021 has deleted the additions made by the Assessing Officer. In this view of the matter, the present appeal has become infructuous.
Accordingly, we dismiss the appeal.
In the result, the appeal is dismissed.