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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR
Appellant by Sh. Sanchit Jain, CA Respondent by Sh. T. Kipgen, CIT (DR) Date of hearing 06.07.2022 Date of pronouncement 15.07.2022 ORDER PER SAKTIJIT DEY, JM:
This is an appeal by the assessee against order dated 17.09.2019 passed by learned Principal Commissioner of Income Tax-II (PCIT), New Delhi, under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.
At the outset, Sh. Sanchit Jain, learned Authorized Representative of the assessee submitted before us that the present appeal has become infructuous, as, in pursuance to the direction of learned PCIT under section 263 of the Act, the Assessing Officer has not passed any assessment order within the period of limitation prescribed under the statute. Thus, he submitted, the appeal may be treated as infructuous and accordingly be dismissed. A letter dated 5th July, 2022, to this effect, was furnished before the Bench.
Learned Departmental Representative did not oppose the aforesaid submission of the assessee.
We have considered rival submissions and perused the materials on record. It is the case of the assessee that in pursuance to the direction of learned PCIT in order dated 17.09.2019 passed under section 263 of the Act, the Assessing Officer has not completed a fresh assessment within the period of limitation prescribed under section 153 of the Act. Keeping in view the aforesaid factual position, we accept assessee’s contention that the present appeal has become infructuous. Accordingly, appeal is dismissed.
In the result, the appeal is dismissed.