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Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA
Before: Shri P.M. Jagtap, AM & Shri Aby. T. Varkey, JM]
order
: March 14, 2018 ORDER
Per P.M. Jagtap, AM
This appeal filed by the assessee is directed against the order of Ld. Pr. CIT – 3, Kolkata dated 14.03.2017 passed under section 263 of the Income Tax Act, 1961 whereby he set aside the order passed by the A.O. under section 143(3) dated 20.02.2015 with the direction to the A.O. to pass a fresh assessment order considering the observations recorded by him.
At the time of hearing before the Tribunal, the learned counsel for the assessee has submitted that the Assessing Officer has already completed a fresh assessment in pursuance of the impugned order passed by the Ld. CIT(A) under section 263 and in the assessment so completed under section 143(3) / 263 vide an order dated
Assessment Year: 2012-13 M/s. ARCL Organics Ltd. 30.12.2017, he has determined the total income of the assessee at the same figure of Rs. 31,11,050/- as assessed originally without making any further addition. He has contended that this appeal filed by the assessee against the order of the Ld. CIT(A) passed under section 263 thus has become infructuous and is liable to be dismissed accordingly. Since the learned DR as not raised any objection in this regard, we dismiss this appeal filed by the assessee by treating the same as infructuous.
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 14th March, 2018.