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Income Tax Appellate Tribunal, “C” BENCH : KOLKATA
Before: Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM]
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] Assessment Year : 2009-10 Ajibar Rahaman -vs.- C.I.T., Kolkata-XVII, Kolkata Kolkata [PAN : AKCPR 1794 A] (Respondent) (Appellant) For the Appellant : Shri I.Banerjee, FCA For the Respondent : Shri G.Mallikarjuna, CIT(DR) Date of Hearing : 26.07.2017. Date of Pronouncement : 28.07.2017. ORDER Per N.V.Vasudevan, JM
This is an appeal by the Assessee against the order dated 26.03.2014 of C.I.T., Kolkata-XVII, Kolkata passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act ‘).
At the time of hearing of the appeal the ld. Counsel for the assessee brought to our notice the fact that in the impugned order the CIT had directed the AO to examine the correctness of the claim of assessee for deduction of a sum of Rs.53,18,300/- being commission payment to others. It is also brought to our notice pursuant to the order of CIT u/s 263 of the Act the AO completed the assessment by an order dated 14.11.2014 and in that order the AO did not find any discrepancy and the commission payment which was allowed in the original assessment proceedings, was not disturbed. The ld. Counsel for the assessee submitted that this appeal by the assessee in the above circumstances is academic and therefore has to be dismissed as infractuous. We accept the plea of the assessee and dismiss the appeal of the assessee as infractuous.
Order pronounced in the Court on 28.07.2017.
Sd/- Sd/- [Waseem Ahmed] [ N.V.Vasudevan ] Accountant Member Judicial Member Dated : 28.07.2017. [RG PS] Copy of the order forwarded to:
Ajibar Rahaman, Vill-Singherati, P.O.Gobila, P.S.Deganga, Barasat, Nor 24 Parganas-743424
2. C.I.T., Kolkata-XVII, Kolkata.
CIT(DR), Kolkata Benches, Kolkata.