Om Prakash vs Deputy Commissioner Of Income Tax

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the assessee is directed against the order dated 31/03/2025 passed by the Ld. Commissioner of Income-tax (Appeals), Addl/JCIT (A)-1, Bengaluru, under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 26/09/2019 passed by the Assessment Unit, Income-tax Department under Section 154 of the Act for Assessment Year 2017-18.

The appeal is barred by limitation for about 240 days in support of which application of condonation of delay has been filed by the Assessee, the contents whereof seems to be genuine and, therefore, the delay is condoned.

The instant appeal is arising out of the order dated 31.03.2025 passed by the Ld. CIT(A) Bengaluru, arising from the order dated 26.09.2029 passed under Section 154 of the Act by the CPC Bengaluru for A.Y 2017-18. However, effect to the appellate order has been given vide order dated 25.02.2026 issued by the DCIT, Circle 3(1) Gurugram. Accordingly, the appeal has become infructuous, and he same is liable to be withdrawn. Thus, the appeal is dismissed as withdrawn.