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Facts
The assessee appealed an NFAC order from January 2024, stemming from an ITO order under Section 154 for AY 2011-12. During the hearing, the assessee's counsel informed the Tribunal that the NFAC Delhi had already granted relief to the assessee through a separate order dated June 21, 2024, passed under Section 147 r.w. Section 144 of the Act.
Held
Considering the subsequent relief granted by the NFAC, the Tribunal determined that the present appeal had become infructuous. Consequently, the appeal was dismissed on this ground.
Key Issues
Whether an appeal before the ITAT becomes infructuous if the assessee has already received relief from the National Faceless Appeal Centre (NFAC) through a subsequent order.
Sections Cited
Section 154, Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: MS.MADHUMITA ROY & SHRI AVDHESH KUMAR MISHRA
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre (NFAC) dated 03.01.2024 arising out of the order dated 01.02.2019 passed under Section 154 of the Act (hereinafter referred to as ‘the Act’) by the ITO, Ward 13(1) Delhi, for Assessment Year 2011-12.
At the time of hearing of the instant appeal the ld. Counsel appearing for the assessee submitted before us that relief has been granted by the NFAC Delhi in favour to the assessee by and under P a g e | J & G Electronics Pvt. Ltd. Vs. ITO, Ward 13(1)
its order dated 21.06.2024 under Section 147 r.w.Section 144 of the Act, a copy whereof has been filed before us.
Having regard to this particular facts and circumstances of the matter, the present appeal is found to be infructuous. Thus the appeal is dismissed as infructous.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 07.08.2024