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Income Tax Appellate Tribunal, CIRCUIT BENCH : VARANASI
Before: SHRI B.R. BASKARAN & SHRI AMIT SHUKLA
ORDER PER B.R. BASKARAN, AM: Both the appeals filed by the assessee are directed against the revision order passed by the ld.PCIT, Allahabad, u/s 263 of the Act for Assessment Years 2016- 17 & 2017-18.
At the time of hearing, the ld. AR submitted that the AO has not passed the order giving effect to the above-said order and the time limit for passing the same has already expired. Accordingly, he submitted that no purpose would be served in pursuing this appeal as the AO could not pass the orders now. Accordingly, he submitted that these appeals may be disposed of as infructuous.
We heard the parties and perused the record. Having regard to the submissions made by the ld. AR, we notice that no purpose would be served by adjudicating this appeal since the time limit for passing orders to give effect to the above-said revision order has already expired. Accordingly, we dismiss these appeals as infructuous.
In the result, both the appeals filed by the assessee are treated as dismissed.