M/S M.P. RAJYA PATHYA PUSTAK NIGAM,BHOPAL vs. THE DCIT 1(1), BHOPAL

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ITA 1354/IND/2016Status: DisposedITAT Indore26 September 2017AY 2007-082 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the original assessment order under appeal had become infructuous due to the subsequent fresh assessment order. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee's appeal was against an assessment order denying exemption. However, a fresh assessment order was passed subsequently, allowing exemption under different sections of the Act.

What were the issues?

Whether the appeal is maintainable when the assessment order under challenge has become infructuous due to a subsequent order granting the relief sought.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 11,Section 12,Section 143(3),Section 147,Section 260A,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M. GARG & SHRI O.P.MEENA

Hearing: 26.09.2017

M.P. Rajya Pathya Pustak Nigam V DCIT 1(1),Bhopal ITA No.1354/Ind/2016 A.Y 2007-08 Page 1 of 3

आयकर अपील�य अ�धकरण, इंदौर �यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE �ी सी.एम.गग�,�या�यक सद�यतथा�ी ओ.पी.मीना,लेखा सद�यके सम� BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER

आ.अ.सं./ I.T.A. No.1354/Ind/2016 �नधा�रणवष� /Assessment Year: 2007-08

M.P. Rajya Pathya Pustak Deputy Commissioner of Nigam, Arera Hills, Bhopal v. Income Tax, 1(1), Bhopal अपीलाथ� /Appellant ��यथ� /Respondent �था.ले.सं./PAN: AAAAM0318C

Shri Prakash Jain, C.A अपीलाथ�क�ओरसे/Appellant by Shri Lalchand, CIT ��यथ�क�ओरसे/Respondent by 25.09.2017 सुनवाईक�तार�ख/Date of hearing 26.09.2017 उ�घोषणाक�तार�ख/Date of pronouncement ORDER PER O.P. MEENA, AM.

This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-2, Bhopal [in short referred to as the CIT (A)] dated 22.09.2016 pertaining to Assessment Year 2007-08.

2.

The assessee has taken as many as five grounds of appeal relating to denying the exemption u/s 10(23C)(iiiab)/10(23c) (vi) of the Act.

M.P. Rajya Pathya Pustak Nigam V DCIT 1(1),Bhopal ITA No.1354/Ind/2016 A.Y 2007-08 Page 1 of 3

3.

At the outset, the Ld. Counsel for the assessee has brought to our notice that the assessment order under appeal has become infractuous as in compliance to order of the Hon’ble MP High Court (ITA Nos. 164 to 168 & 174 to 188 of 2012 and ITA No.33/2013, ITA No.80/2014 dated 10.07.2015 for the Assessment Year 1988- 89 to 2009-10), the AO has already passed a fresh assessment order u/s 143(3) read with section 260A/254 of the I.T Act on 27.12.2016 for the Assessment Years 1988-89 to 2011-12 whereby the assessee has been allowed exemption u/s 11 & 12 of the Act and income of the assessee for the Assessment Year 1999-2002 to 2011-12 has been assessed as Nil. In view of the these facts and circumstances of the case, the impugned assessment order under appeal for the Assessment Year 2007-08 dated 21.3.2013 passed u/s 143(3) read with 147 by the AO has become infractuous, therefore the appeal of the assessee for the year under consideration has to be dismissed being infractuous, hence it is therefore treated as dismissed.

In the result, the appeal of the assessee is become infractuous, hence dismissed.

The order pronounced in the open Court on 26.09.2017.

Sd/- Sd/- (C.M. GARG) (O.P. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER �दनांक /Dated : 26th September, 2017 Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file. By order Assistant Registrar, Indore

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