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Income Tax Appellate Tribunal, DIVISION BENCH ‘B’, CHANDIGARH
Before: SHRI SANJAY GARG & DR. B.R.R. KUMAR
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the Revenue agitating the action of the Commissioner of Income Tax(A)-2 (hereinafter referred to as ‘CIT(A)’) dt. 29/03/2018 in staying the impugned demand of tax during the pendency of the appeal.
Both the Ld. Representatives of the parties have submitted that the appeal on merits has been finally decided by the Ld. CIT(A) vide his order dt. 07/09/2018, therefore the interim order if any staying the demand during the pendency of the appeal has finally merged with the final order of the Ld. CIT(A) dt. 07/09/2018. This appeal of the Revenue therefore has become in fructuous.
In the result, appeal of the Revenue is dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 13/12/2018 AG Copy to: 1. The Appellant, 2. The Respondent, 3.The CIT(A),4.The CIT,5.The DR