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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC), Delhi, dated 21.08.2023. The appeal primarily concerned the grievance of rectification of an earlier order.
Held
The Tribunal found that the revenue department had already rectified the order on 17.05.2019, which resulted in a Nil demand. As the assessee's grievance was fully redressed by this action, the appeal was deemed infructuous.
Key Issues
Whether the assessee's appeal, filed against an NFAC order, became infructuous due to prior rectification of the original order by the revenue department resulting in a nil demand.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 21.08.2023.
On going through the record, it is found that the grievance of the assessee pertaining to the rectification of the order stands carried out by the revenue department vide order dated 17.05.2019 resulting in Nil demand. Since, the grievance of the assessee has been duly redressed, the appeal becomes infructuous and hence dismissed. 2 Anokhey Lal Pal 3. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 17/05/2024.