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Income Tax Appellate Tribunal, DELHI BENCH: “G”, NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT
ORDER PER O.P. KANT, A.M.: The present appeal is directed against the order of Ld. CIT(A)-18, New Delhi, dated 21.12.2015, for assessment year 2009-10. 2. During the course of hearing, the Ld. counsel for the assessee submitted that the impugned order in this case was passed against the assessment order which was made in pursuance to order under Section 263 of the Income-tax Act, 1961 (for short ‘the Act’). It was submitted that the order passed 263 of the Act stood cancelled by ITAT vide order dated 30.11.2015 in for AY: 2009-10, copy of which is placed on record. Therefore, once the very basis of impugned assessment order stands collapsed, the present appeal should be rendered as infructuous. The Learned DR did not object to the above contention of the Ld. counsel for the assessee. In presence of these facts, we find nothing to decide this appeal, having become infructuous.
In the result, the appeal is dismissed, as indicated above.
Order is pronounced in the open court on 23rd January, 2019.