All these appeals filed by the assessee are directed against the revision orders passed by Ld. Principal Commissioner of Income Tax-16, Mumbai u/ s. 263 of the Act and they relate to A.Y. 2011-12 to 2013-14.
2. Learned counsel appearing for the assessee Mr. Jotwani submitted that the Principal CIT passed the impugned revision orders directing the Assessing Officer to examine the issue relating to legal & professional expenses incurred by the assessee. Learned AR submitted that the Assessing Officer has examined the same in the set aside proceedings and he has allowed the claim of the assessee. Accordingly learned AR submitted that the present appeals have become infructuous in view of the assessment orders passed by the Assessing Officer giving effect to the revision orders.
3. Learned Departmental Representative did not object the factual aspects presented by learned AR.
4. Having regard to the submissions, we noticed that the assessee is not interested in prosecuting these appeals, since he did not have any grievance in the assessment orders passed by the Assessing Officer giving effect to the order passed by the learned CIT(A). Accordingly we dismiss the appeals filed by the assessee.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018