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Judgment
PER RAMIT KOCHAR, AM:
This appeal is filed by the assessee against appellate order passed by Learned Commissioner of Income Tax (Appeal), NFAC, Delhi dated 19.02.2025( DIN& Notice No. ITBA/NFAC/S/250/2024-25/1073471182(1) u/s 250 of the Income-tax Act, 1961 , which in turn has arisen from assessment order dated 01.12.2016 passed by ld. Assessing Officer u/s 143(3) of the 1961 Act .
At the outset ld. Counsel for the assessee submitted that vide aforesaid appellate order dated 19.02.2025 ,the ld. CIT(A) set aside /remitted back the matter to the file of the assessing office for denovo assessment. It was submitted that the AO has now framed the assessment denovo , vide assessment order dated 17.03.2026 passed u/s 143(3) read with Section 250 read with Section 144B of the 1961 Act. It was submitted that the assessee has now filed an first appeal with ld. CIT(A) against assessment order dated 17.03.2026, which appeal is pending before ld. CIT(A) for adjudication ( filed vide efiling acknowledgment no. 726948290160426) . It was submitted that in view of aforesaid facts, the appeal which is pending before ITAT, Delhi Benches in ITA no. 2900/Delhi/2025 and is listed today before the Bench, has become infructuous , and prayers were made to dismiss this appeal.
The ld. Sr. DR has no objection if this appeal is dismissed by the Tribunal.
After hearing both the parties and perusing the material on record, we dismiss the appeal filed by the assessee in ITA No. 2900/Del/2025 for assessment year 2014-15 as infructuous . At the same time , we are giving liberty to seek recall of this order, if so required by the circumstances. We order accordingly.
In the result, the appeal filed by the assessee is dismissed in the manner as indicated above.