SRI. DURGAPPA,RAICHUR vs CIT, GULBARGA

Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’, BANGALORE

Before: SHRI A.K.GARODIA, AM (SMC)

For Appellant: Shri V. Srinivasan, Advocate

For Respondent: Shri V. Sreenivasan, JCIT

This is assessee’s appeal directed against the order of ld. CIT(A), Gulbarga dated 21-03-2014 passed u/s 263 of the IT Act, 1961.

The assessee has raised various grounds but the main grievance of the assessee is regarding the validity of the impugned order, passed by the ld.CIT u/s 263 of the IT Act, 1961.

At the very outset, it was submitted by the ld. AR of the assessee that consequent upon the impugned order passed by the ld. CIT u/s 263 of the IT Act, 1961, the AO passed the consequential order and although, additions were made by him in that assessment order but when the assessee carried the matter in appeal before the ld.CIT(A), these additions were deleted by the ld. CIT(A) and therefore, the present appeal of the assessee against the order u/s 263 is not pressed. Accordingly, the appeal of the assessee is being dismissed as not pressed.

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

Order pronounced in the open Court on the date mentioned in caption page.

SRI. DURGAPPA,RAICHUR vs. CIT, GULBARGA