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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 29.03.2018 passed by CIT(A)-1, Kolkata for AY 2013-14 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”).
Heard both parties and perused the material available on record. It is noted that the CIT(A) exercising the jurisdiction u/s 263 of the Act, directed the AO to pass a fresh assessment order considering the observations made by him vide his order. In pursuance of which the AO passed giving effect order dated 30.12.2018 wherein it was submitted by the Ld.AR that no disallowances were made by the AO. Further, he submits that since the assessee has no grievance against the order passed by the CIT(A) u/s 263 of the Act which is impugned before us as there was no adverse findings or additions by the AO in his giving effect order and submitted that no orders are required in this appeal. Therefore, taking
(ASSESSMENT YEAR-2013-14) into consideration the submissions of the Ld.AR & Ld.DR, the grounds raised by the assessee in this appeal are become infructuous requires no adjudication.
In the result, the appeal of the assessee is dismissed as infructuous. 3.
Order pronounced in the open court on 27.03.2019.