DCIT, NEW DELHI vs. M/S THE ORIENTAL INSURANCE CO. LTD., NEW DELHI

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ITA 692/DEL/2017Status: DisposedITAT Delhi28 August 2020AY 2013-143 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that fresh appeals were filed against a subsequent order of the CIT(A). Therefore, the current appeals were rendered infructuous and were directed to be consigned to records.

What were the facts?

The assessee and revenue filed cross-appeals against an order of the CIT(A). Subsequently, the CIT(A) rectified his order and passed a fresh order. New appeals were filed against this fresh order.

What were the issues?

Whether the current appeals are infructuous due to the filing of fresh appeals against a subsequent order of the CIT(A).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY BENCH A: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri T.D. Singh, Adv
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 28.08.2020Pronounced: 28.08.2020

PER G.S. PANNU, VICE PRESIDENT These are cross appeals, arising out of the order of Learned Commissioner of Income Tax(A) dated 22.12.2016 relating to assessment year 2013-14.

ITA 825 & 692/D/2017

2.

It has been brought to the notice of the Bench that subsequent to the filing of the appeals, the Commissioner of Income Tax(A), by its order dated 20th May 2017, rectified his order dated 22.12.2016 by withdrawing the same and passing a fresh order dated 26.12.2017. It is further pointed out that against the order of the Commissioner of Income Tax(A) dated 26.12.2017, the assessee as well as the Revenue have filed fresh appeals bearing no. 1952/D/2018 and 1750/D/2018 respectively. In view of the aforesaid, the say of the parties is that the captioned Cross-appeals have become infructuous and, therefore, the same may be consigned to records.

3.

In view of the aforesaid, the captioned appeals are directed to be consigned to record, with the liberty to both parties to prosecute the latter Cross- appeals in accordance with law.

4.

In the result, the captioned appeal of the assessee as well as of the Revenue stand dismissed.

1.

Order pronounced in the presence of both the parties at the conclusion of the hearing today through video conferencing.

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