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Facts
The assessee appealed against the common order of the Ld. Commissioner of Income Tax (A) which had set aside and remitted back the assessment to the AO for making a fresh assessment. The appeals were filed for Assessment Years 2019-20 to 2021-22.
Held
The Tribunal noted that after the CIT(A)'s order, fresh assessment orders were passed by the AO without making any additions or disallowances prejudicial to the assessee. This rendered the appeals infructuous.
Key Issues
Whether appeals are infructuous when subsequent assessment orders do not prejudice the assessee.
Sections Cited
144
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Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY
All the appeals are preferred by the assessee against the common order dated 27.11.2024 of the Ld. Commissioner of Income Tax (A)-29 New Delhi to 660/Delhi/2025 Ramesh Gandhi (2019-20 to 2021-22) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal Nos. CIT(A), Delhi-29 (10623/2018-19)/(10579/2019- 20)/(10050/2020-21) arising out of the different order dated 30.12.2022 & 31.01.2023 passed by the DCIT, CC-28, New Delhi u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs: 2019-20 to 2021-22.
On hearing both the sides we find from the contention of ld. Counsel that by the impugned orders ld. CIT(A) had set aside and remitted back the assessment to the AO for making afresh assessment and subsequently, effect giving assessment orders have been passed wherein no addition or disallowance to the prejudice of the assessee is made rendering these appeals infructuous. Accordingly, ordered and the appeals are dismissed.
Order pronounced in the open court on 17.12.2025