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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER R.S. SYAL, VP :
This appeal by the assessee is directed against the order dated 26-03-2019 passed by the Pr.CIT-4, Pune u/s.263 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15.
At the very outset, the ld. counsel for the assessee submitted that the impugned order was passed on 26-03-2019 and the Assessing Officer (AO) has not passed any consequential order.
It was further submitted that the time limit, in terms of section 153, for passing the order by the AO in consequence to the order u/s.263 has since elapsed. The ld. AR expressed his doubt about the above referred non-passing of the order by the AO on the foundation that no such order was communicated to the assessee.
On an earlier occasion, the ld. Departmental Representative (DR) was asked to verify from the AO if any order has been passed in consequence to the revisionary order. No information has been received till date. In view of the foregoing discussion, we are satisfied that the appeal filed by the assessee has become infructuous. The appeal is accordingly dismissed. However, the assessee will have the liberty to file an appeal against the assessment order, if, later on, it is discovered that some order was passed which was not conveyed to it.
In the result, the appeal is dismissed. Order pronounced in the Open Court on 04th May, 2023.