I.t.t.a v. Eswaraiah

THE HON’BLE SRI JUSTICE V.ESWARAIAHand THE HON’BLE SRI JUSTICE K.G.SHANKAR I.T.T.A.No.138 of 2012 JUDGMENT:(per the Hon’ble Sri Justice V. Eswaraiah) This appeal is filed under Section 260-A of the Income Tax Act, 1961,aggrieved by the order, dated 25-08-2010 passed by the Income TaxAppellate Tribunal, Hyderabad (for short “the Appellate Tribunal”), inI.T.A.No.652/Hyd/10 for the assessment year 2005-06, wherein the saidappeal filed by the Revenue was dismissed by observing as follows:- “In view of the instruction No.2 of 2005 dated 24-10-2005 issued by the CBDT, the present appeal filed bythe Revenue involving tax effect of less than Rs.2.00 lakhs isnot maintainable before the Tribunal and accordingly theappeal of the Revenue is dismissed in limini.” Learned counsel appearing for the appellant submits that as the valueof the appeal is more than Rs.2,00,000/-, the revenue filed M.A.No.41/H/2011before the Appellate Tribunal to recall the order dated 25-08-2010 passed bythe Tribunal in I.T.A.No.652/H/2010 and the Appellate Tribunal by orderdated 15-07-2011, recalled the order dated 25-08-2010 passed by theTribunal and restored the appeal of the revenue. Thus, in view of the saidsubsequent order, the subject matter of this appeal has become infructuous. Recording the said submission, this appeal is dismissed asinfructuous. There shall be no order as to costs. ________________ V.ESWARAIAH, J Date : 23-04-2012Note:Communicate this orderto the respondent (B/o) Prv ________________ K.G.SHANKAR, J