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Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ NEW DELHI
Before: SHRI R.K.PANDA & SHRI SUDHANSHU SRIVASTAVA
PER R.K.PANDA, ACCOUNTANT MEMBER This appeal filed by the assessee is directed against the order dated 30.11.2016 passed u/s 143(3)/144C of the I.T.Act, 1961 (in short “Act”) by the DCIT, Circle-1(1), Gurgaon relating to A.Y. 2012-13.
Ld. Counsel for the assessee at the outset, filed a copy of the order passed u/s 154 r.w.s. 92CA(3) of the Act and submitted that after giving effect to the direction of the DRP (in short “Dispute Resolution Panel”) in the rectification order, there is no adjustment u/s 92CA of the Act. Therefore, the appeal filed by the assessee becomes infructuous.
Page 2 of 2 3. In view of the above submissions by the Ld. Counsel for the assessee and in absence of any objection by the Ld.DR, the appeal filed by the assessee is dismissed being infructuous.
In the result, the appeal filed by the assessee is dismissed.
The order is pronounced in the open court at the time of hearing itself on 06.06.2017.