SRI MURUGAN BAGAVATHY,NAGERCOIL vs. ACIT, CIRCLE-1, NAGERCOIL

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ITA 889/CHNY/2020Status: DisposedITAT Chennai12 April 2022AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal had become infructuous as the relief claimed by the assessee was already granted. The Senior Departmental Representative did not object to this.

What were the facts?

The assessee filed an appeal against an order passed under Section 263. However, the Assessing Officer subsequently passed a consequential order allowing the relief claimed by the assessee.

What were the issues?

Whether an appeal filed against an order under Section 263 becomes infructuous if the consequential assessment order grants the assessee the claimed relief.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
For Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

आयकर अपील सं./ (िनधा�रण वष� / Assessment Year: 2015-16) Sri Murugan Baghavathi ACIT बनाम/ E-Block, Appta Market Complex, Circle-1, Vs. Nagercoil – 629 001. Nagercoil. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. APWPB-0246-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : None ��थ� की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाई की तारीख/ : 12-04-2022 Date of Hearing घोषणा की तारीख / : 12-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. During hearing, none appeared for assessee. However, the registry placed on record assessee’s letter dated 08.04.2022 wherein it has been stated that this appeal was filed against the order passed u/s 263. However, Ld. AO, in the consequential order, has completed the assessment by allowing the relief claimed by the assessee. As such, the appeal has become infructuous. The Ld. Sr. DR did not object to the same.

2 - 2. Accordingly, the appeal stands dismissed as infructuous. Order pronounced on 12th April, 2022.

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