MEWAT GRIT UDYOG,HARYANA vs. DCIT, REWARI CIRCLE, HARYANA

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Rohtak [hereinafter referred to CIT (Appeals)] dated 08.08.2019 for assessment year 2010-11 arising out of the order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Income Tax Act, 1961 (the Act).

The ld. Counsel appearing for the assessee submits that the Tribunal quashed the order passed by the ld. CIT under Section 263 of 1 the Act and, therefore, the consequential order passed by the Assessing Officer under Section 143(3) read with Section 263 of the Act cannot survive and consequently the appeal filed against the consequential order passed by the Assessing Officer becomes infructuous. Copy of the order of the Tribunal is placed on record.

On hearing both the sides and perusing the order of the Truibunal in dated 14.01.2020, we notice that the Tribunal quashed the order of the ld. CIT passed under Section 263 of the Act. The present appeal arising out of the consequential assessment made by the Assessing Officer pursuant to the order passed by the ld. CIT under Section 263 of the Act became infructuous.

In the result, appeal of the assessee is dismissed as infructuous.