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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI O.P. KANT
O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER:
The aforesaid appeal has been filed by the Revenue against the impugned order dated 20.07.2016, passed by Commissioner of Income Tax (Appeals)-XL, New Delhi u/s.263/143(3) for the Assessment Year 2009-10. In the grounds of appeal, the assesse has raised the following ground:-
1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) has ignored that the activity of the assesse does not fall under relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest and that the assesse had receipts under the heads ‘Revenue From Test Laboratory’ and Consultancy Receipts’ which were commercial in nature and their aggregate value exceeded Rs.10 lakh.
At the outset, ld. counsel submitted that in the proceedings u/s.263, ITAT has quashed the order passed by the ld. CIT, therefore, the consequential order passed by the Assessing Officer has become infructuous and it is for the same the ld. CIT (A) has also deleted the appeal.
Ld. DR submitted that since Revenue has filed an appeal before the Hon’ble High Court, therefore, the present appeal has been filed.
In view of the fact that the impugned assessment proceedings and order has been passed in consequence of order passed u/s.263; and when the said proceedings u/s 263 itself has been quashed by the Tribunal, therefore, the present proceedings have been rendered infructuous. Accordingly, the order of the CIT (A) is upheld.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open Court on 9th August, 2019.