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Income Tax Appellate Tribunal, AHMEDABAD ‘D’ BENCH, AHMEDABAD
Per Pramod Kumar, AM:
By way of this appeal, the assessee appellant has challenged correctness of the
order dated 29.12.2016 passed by the learned CIT(A) in the matter of assessment
under section 143(3) r.w.s. 263 of the Income Tax Act 1961, for the assessment year
2009-10.
When this appeal was called out for hearing, learned counsel for the assessee
pointed out that the revision order, as a result of which the present assessment
proceedings under section 143(3) read with section 263 were carried out, has been
quashed by the Tribunal. In this view of the matter, the grievance against the resultant
assessment proceedings are now academic and infructuous.
ITA No.675/Ahd/2017 Assessment Year: 2009-10 Page 2 of 2 3. Learned Departmental Representative fairly accepts the above factual position
and agrees that adjudication on merit is not really required in this case.
In view of the above position, we see no need to deal with the issue raised in this
appeal and thus dismiss the appeal as infructuous.
In the result, appeal filed by the assessee is dismissed. Pronounced in the open court on this 15th day of May, 2018.
Sd/- Sd/- Ms. Madhumita Roy Pramod Kumar Judicial Member) (Accountant Member) Dated: 15th May, 2018. PBN/*
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File
By order
Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad