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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against order of Learned Principal Commissioner of Income Tax, Delhi dated 28.03.2025 u/s 263 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 143(3) 144B of the Act dated 20.08.2022.
Before us, Ld. AR vide letter dated 30.03.2026 stated that as a consequence to directions given by ld. PCIT in the order passed u/s 263 of the Act, the AO has passed the fresh order dated 16.02.2026 in set aside proceedings wherein all the issues raised in the order passed by Ld. PCIT u/s 263 were examined and no addition/disallowance has been made and the income as per the order u/s 143(3) dated 22.08.2022 is taken as the total income of the assessee. In view of these facts, it is requested that the present appeal against the order u/s 263 become infructuous and requested for the withdrawal of the same.
On the other hand, the Ld. CIT-DR has accepted the facts stated by Ld. AR.
Heard the parties. Since, the Ld. AO has already passed the set aside order as a consequence to order u/s 263 of the Act which is before us in present appeal by the assessee and in such order, the AO has not made any additions/disallowance. Therefore, the appeal against the order u/s 263 of the Act become infructuous and thus dismissed.
In the result, appeal of the assessee is dismissed.