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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the Revenue is directed against the order dated 28.12.2018 passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad arising out of the order dated 03.05.2016 passed by the DCIT, Circle-2(1)(1), Ahmedabad under Section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2009-10.
The impugned order is the outcome of a proceeding initiated under Section 263 of the Act. It is submitted by the Ld. Counsel appearing for the assessee that the said order passed under Section 263 of the Act by the Revenue was challenged before the Coordinate Bench and the same was ACIT vs. Elitecore Technologies Pvt. Ltd. Asst.Year –2009-10 - 2 - allowed by and under the order dated 04.09.2019; a copy whereof has also been submitted before us.
In that view of the matter, the Ld. Counsel fairly submitted that this appeal is required to be dismissed as infructuous which has not been controverted by the Ld. DR.
Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we dismiss the appeal as infructuous.