SMT. SHALINI A. WADHWA,BANGALORE vs. CIT, BANGALORE

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ITA 690/BANG/2014Status: DisposedITAT Bangalore20 February 2015AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessment was completed without any additions after the CIT's directions. Therefore, the appeal filed by the assessee was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the IT Act. The assessment was completed by the AO after the CIT's directions, and no additions were made.

What were the issues?

Whether the appeal against the CIT's order under Section 263 is infructuous when the subsequent assessment order made no additions.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.V.VASUDEVAN & SHRI ABRAHAM P GEORGE

For Appellant: Shri Narendra Sharma, Advocate
For Respondent: Shri C.H.Sundar Rao, CIT

In this appeal filed by the assessee it assails an order passed under section 263 of the IT Act, 1961 (in short ‘The Act’).

2.

When the case was taken up learned counsel for the assessee submitted that the assessment was completed by the AO on 22-09- 02014, pursuant to the directions of the CIT and no additions were made.

Therefore, according to him, the appeal had become infructuous.

3.

In the light of the submissions made by the learned AR, we dismiss the appeal filed by the assessee.

Order pronounced in the open Court on the 20th February, 2015.

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