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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
In this appeal, the assessee challenges the exercise of revisional jurisdiction u/s 263 by appropriate authority. The registry has noted a delay of 12 days in the appeal, the condonation of which has been sought by Ld. AR. Considering the period of delay, we condone the delay and proceed for adjudication of the same.
The Ld. AR, at the outset, placed on record letter dated 09.05.2022 and submitted that in the consequential order passed u/s 143(3) r.w.s. 263 on 31.03.2022, the returned of income as per original order dated 29.11.2017 has been accepted and therefore, the appeal may be treated as closed. The copy of the assessment order has been placed on record. The Ld. Sr. DR did not raise any material objection to the same.
In view of the foregoing, the appeal stands dismissed as infructuous. Order pronounced on 17th May, 2022.