M/S. CAIRN ENERGY INDIA PTY LTD.,HARYANA vs. JDIT, CHENNAI

This is an appeal filed by the assessee against the Order passed u/s.143(3) r.w.s.263 and Sec.144C(13) passed on 29.10.2010 for the AY 2004-05.

Shri Vijayakumar Puna, St. Counsel, represented on behalf of the Revenue and Shri Raghunathan.S, Adv., represented on behalf of the assessee.

At the time of hearing, the Ld.AR submitted that the order passed u/s.263, by the Addl. Director of Income Tax, International Taxation, was subject matter of an appeal before the Tribunal and the Tribunal had in its order in dated 20.12.2012, had upheld the order passed u/s.263. It was a submission that the assessee had filed appeal before the Hon’ble High Court and the Hon’ble High Court had vide order in TCA No.99 of 2013 dated 06.11.2017 in Para No.14.1 remanded the matter to the DIT for passing a fresh order. It was a submission that as the issue has been restored to the file of the DIT, the appeal filed by the assessee has become infructuous.

In reply, the Ld.DR did not raise any objection. Consequently, considering the submissions of the assessee and the Revenue, the appeal filed by the assessee is dismissed as infructuous in view of the decision of the Hon’ble jurisdictional High Court in the assessee’s case in TCA No.99 of 2013 dated 06.11.2017.

In the result, the appeal filed by the assessee is dismissed as infructuous.