THE SPUNPIPE & CONSTRUCTION CO.(BARODA)PVT.LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

Brief facts of the case are that a penalty order under section 271(1)(c) of the Act was passed on 25.3.2013. The ld.AO issued notice under section 154 for rectification of this penalty order. In the opinion of the AO, certain reasons incorporated in para 3.4 of the penalty order required to be expunged because it is an inadvertent mistake. After hearing the assessee, the ld.AO has modified the penalty order, and rectified the same vide order dated 29.4.2014. Dissatisfied with the rectification, assessee filed appeal before the ld.CIT(A)

With the assistance of the ld.representatives, we have gone through the record carefully. Since penalty impugned in the original penalty order has been deleted, rectification of that order on account of incorporating certain reasons, is just an academic exercise in the present litigation, because allowance or dismissal of this appeal is not going to affect the assessee in any manner. Penalty has already been deleted. It is deleted on account of deletion of quantum addition. In such situation, this appeal becomes redundant, and accordingly dismissed.

In the result, appeal of is dismissed as indicated above.