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Income Tax Appellate Tribunal, PANAJI
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 18-02-2022 passed by the Commissioner of Income Tax (Appeals)-2, Panaji [‘CIT(A)’] for assessment year 1990-91.
The assessee raised four grounds of appeal amongst which the only issue emanates for our consideration is to whether the CIT(A) justified in confirming the order passed by the AO u/s. 154 of the Act in the facts and circumstances of the case.
3. We note that the Co-ordinate Bench of this Tribunal vide its order dated 22-02-2007 remanded two issues in respect of bogus purchases and unaccounted cash payments to the file of CIT(A) to pass fresh order, in accordance with law which is at page 5 of the paper book filed by the assessee. Meanwhile, the AO given effect to the ITAT order vide order dated 20-09-2007. Thereafter, the assessment order was rectified u/s. 154 of the Act, wherein, the AO cancelled the relief given on account of bogus purchases and unaccounted cash payment to an extent of Rs.37,19,339/-. The ld. DR drew our attention to the order of CIT(A) at page 15 of the paper book and argued the present appeal filed by the assessee becomes infructuous, wherein, the CIT(A) allowed relief to the assessee on account of bogus purchases and un accounted cash payment. On perusal of the order, we note that the CIT(A) had given relief by deleting the addition made on account of bogus purchases and unaccounted cash payment. In view of the same, the present appeal filed by the assessee becomes infructuous requiring no adjudication.
In the result, the appeal of assessee is dismissed as infructuous.
Order pronounced in the open court on 05th October, 2023.