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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI C.M. GARG & SHRI O.P.MEENA
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.
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
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