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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-3, Coimbatore in dated 15.06.2017 on the order passed u/s. 143(3) r.w. 147 for assessment year 2008-09 and against the order passed by the PCIT-3, Coimbatore u/s. 263 in :-2-: & 2785/Chny/2017 C.No. 321(5)/PCIT-3/17-18/CBE dated 25.09.2017 for assessment year 2008- 09.
Against the order passed u/s. 143(3) r.w. 147 dated 30.03.2016 for assessment year 2008-09, the assessee filed an appeal before the CIT(A).
The CIT(A) dismissed the appeal by an order dated 15.06.2017, against which the assessee filed an appeal in ITA No. 2081/2017. Subsequently, the PCIT- 3, Coimbatore, invoking the jurisdiction u/s. 263, set aside the assessment order passed u/s. 143(3) r.w. 147 with a direction to the AO to do the assessment afresh by an order dated 25.09.2017 for the very same assessment year, against which the assessee filed an appeal in ITA No. 2785/2017.
When these appeals were taken up for hearing, the assessee sought permission to withdraw the appeal in and hence, the appeal in ITA No. 2785/2017 is treated as dismissed as withdrawn.
In view of the above decision, the assessment order passed u/s. 143(3) r.w. 147 dated 30.03.2016 is no more in existence and hence, the appeal filed against the order of the CIT(A) in is dismissed as infructous.
In the result, the assessee’s appeals are dismissed.
:-3-: & 2785/Chny/2017
Order pronounced in Open Court on 12th April, 2018, 2018 at Chennai.