M/S. TIRTH COTTON INDUSTRIES,AMRELI vs. THE PR.CIT-3, RAJKOT

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ITA 84/RJT/2019Status: DisposedITAT Rajkot28 February 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the consequential order accepting the returned income rendered the present appeal infructuous. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under section 143(3) of the Income Tax Act. During the hearing, the assessee's counsel submitted that a consequential order was passed accepting the returned income.

What were the issues?

Whether the appeal is maintainable when a subsequent order has accepted the returned income, making the original appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

PER BENCH: The instant appeal filed by the assessee is directed against the order dated 30.03.2019 passed by the Pr. Commissioner of Income Tax (Appeals)-3, Rajkot arising out of the order dated 30.06.2016 passed by ITO, Ward-3(1)(5), Amreli under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2014-15.

2.

At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the consequential order has been passed under section 143(3) r.w.s. 263 accepting the returned income. Hence, the present appeal becomes infructuous and 2 - withdrawn. Thus, in view of the above fact the appeal is dismissed as withdrawn.

3.

In the result, appeal is dismissed as withdrawn. Order pronounced in the Court on 28th February, 2020 at Rajkot.

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