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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA
O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-17, Chennai in dated 13.02.2018. The matter travelled up to Hon’ble High Court of Madras and consequent to Hon’ble High Court order, the AO finally passed order u/s.143(3) r.w.s 254 r.w.s. 260 of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year 2009-10 vide his order 31.03.2015.
2 2. At the outset, the ld.counsel for the assessee stated that the assessee is not aggrieved by the order of CIT(A) and he stated that he want to withdraw the appeal, as he got relief from the CIT(A). However, ld.counsel stated that only direction from Tribunal the assessee wants is that the appeal effect to the order of CIT(A) be given by the AO which till date has not been given. Without interfering, we are of the view that the AO is legally bound to give appeal effect within the time limits prescribed under the Act. Hence, we advice the AO to give appeal effect to the order of CIT(A) and accordingly, the appeal of assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the court on 25th April, 2022 at Chennai.