HEIDRICK & STRUGGLES (UK) LIMITED,GURGAON vs. DCIT, CPC, BANGALORE

The captioned appeal was filed by the assessee against the order of the CITI(A) dated 27th November, 2019 aggrieved with the demand raised as a consequence of processing carried out under Section 143(1) of the Income-tax Act, 1961 done by the Central Processing Centre vide order dated 13th June, 2019 pertaining to assessment year 2018-19.

It has been explained by the learned representative that apart from contesting the grievance in appeal before the Tribunal, the assessee had also filed a rectification application under Section 154 of the Act with the CPC for rectification of a mistake which has resulted in the impugned demand. Subsequent to the filing of the appeal, it is submitted before us that vide order dated 30th January, 2020, the Assessment year 2018-19 CPC has rectified the mistake and, as a consequence thereof, the grievance stated in the captioned appeal no longer survives.

The aforesaid factual matrix is not disputed; and, accordingly, the learned counsel is quite justified in stating that the instant appeal has become infructuous.

In view of the aforesaid discussion, the captioned appeal of the assessee is dismissed as infructuous.

Statistically, the appeal of the assessee is treated as dismissed.