D.b.income Tax Appeal v. The Commissioner Of Income-Tax, Ajmer

D.B.Income Tax Appeal No.413/2011.Shri Giriraj Mehta. VERSUS The Commissioner of Income-Tax, Ajmer. 07.04.2014. HON'BLE MR.JUSTICE AJAY RASTOGIHON'BLE MR.JUSTICE J.K.RANKA Mr.P.K.Kasliwal, Counsel for appellant-assessee. ***** Instant appeal has been filed against the order of ld.Tribunal dt.27.05.2011. It has been informed that against the order of Commissioner (Appeals), theappellant was advised to file rectification application u/S.154 of the Income Tax Act,1961 but that came to be dismissed and against that order, a separate appeal has beenfiled before ld.Tribunal which is still subjudice & pending consideration. In the light of the decision of rectification application filed against the order ofCommissioner (Appeals) which is assailed in appeal before the ld.Tribunal and is stillpending consideration, at this stage in our view, the present appeal does not surviveand the appellant is always at liberty to take a decision, if so advised, to file appealafter being aware of the outcome of pending appeal before the ld.Tribunal, filedagainst the order of rectification application passed by the Commissioner (Appeals). Consequently, the appeal stands dismissed with liberty, as prayed. (J.K.RANKA),J. (AJAY RASTOGI),J. All corrections made in judgment/order have beenincorporated in the judgment/order being emailed.Solanki DS, Sr.P.A.