Itta/241/2003 Of The Commissioner Of Income Tax/Vi v. Sri Kishore Chand Jain

THE HON’BLE SRI JUSTICE L.NARASIMHA REDDYANDTHE HON’BLE SRI JUSTICE T.SUNIL CHOWDARYI.T.T.A.No.241 of 2003 JUDGMENT: (Per LNR,J) This appeal is directed against an order, dated 03.07.2001 passedby the Hyderabad Bench of the Income Tax Appellate Tribunal inM.P.No.22/H/2001 in I.T.(SS)A.No.51/Hyd/98. The relevant facts areas under: A search was conducted in the premises of the respondent on13.11.1996 and a block assessment, covering the period from 1986-87 to 1997-98 was made. Aggrieved by the finding recorded by theAssessing Officer in the order of block assessment, the respondentfiled I.T.(SS)A.No.51/Hyd/98. The appeal was allowed by the Tribunalthrough its order, dated 22.01.2001. Pointing out that some errorapparent on the record has crept into the order, dated 22.01.2001,the respondent filed the M.P. under Section 254(2) of the Income TaxAct for rectification. The said application was allowed by the Tribunal,through the order under appeal. Hence, this appeal by the Revenue.Heard the learned counsel for the parties. The M.P. was filed for rectification of the order in I.T.(SS)A.No.51/Hyd/98. However, the order in the I.T.(SS)A. was thesubject matter of I.T.A.No.114 of 2001 and batch before this Court.Those appeals were disposed of on 02.07.2014, and the matter wasremanded to the Tribunal. Once the order passed by the Tribunal inthe appeal itself was set aside and the matter was remanded, theorder passed in the M.P. has no legs to stand. In fact, the M.P. itselfbecomes redundant. Therefore, the appeal is allowed and the order under appeal isheld to be infructuous on account of the subsequent developments. The miscellaneous petition filed in this appeal shall also standdisposed of. There shall be no order as to costs. ____________________ L.NARASIMHA REDDY, J Date: 28.10.2014JSU _____________________ T.SUNIL CHOWDARY, J THE HON’BLE SRI JUSTICE L.NARASIMHA REDDYANDTHE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY JSU I.T.T.A.No.241 of 2003 Date: 28.10.2014