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Judgment
PER C.N. PRASAD, J.M.
This appeal is filed by the Revenue against order of Addl. / JCIT (A)-2, Jaipur dated 04.09.2025 for the A.Y. 2022-23.
Heard rival submissions. On perusal of the order of the Ld. Addl./JCIT (A) we observed that the appeal of the assessee was dismissed for the reason that the appeal filed by the assessee against rectification order u/s.154 of the Act was already disposed off by the Ld. CIT(A) on 03.09.2025. Since the Ld. CIT(A) had already adjudicated the issue in appeal in the proceedings against the order u/s. 154 of the Act, the present appeal filed by the assessee was dismissed as infructuous.
Thus, we see no reason or grievance to the Revenue to contest the order of the Ld. CIT(A) before the Tribunal. Thus, we sustain the order of the Ld.Addl/JCIT(A) and dismiss the appeal of the revenue.