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Income Tax Appellate Tribunal, DELHI BENCH FRIDAY BENCH A: NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
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
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.
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.
In the result, the captioned appeal of the assessee as well as of the Revenue stand dismissed.
Order pronounced in the presence of both the parties at the conclusion of the hearing today through video conferencing.