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Judgment
Allowed subject to all just exceptions.
ITA No. 244/2008
This appeal has been preferred against the Tribunal''s order DATED 9-8-2007 in respect of the assessment year 1999-2000 and passed in ITA No. 2248/Delhi/2005. In the menwhile, the appellant / assessee had also filed a rectification application before the Tribunal u/s 254(2) of the income tax Act, 1961. That application was numbered as MA 624/Delhi/2007. It has now been disposed of by an order dated 30-4-2008. The application has been allowed by the Tribunal and the order dated 9-8-2007, which forms the subject matter of the present appeal has been recalled by the Tribunal and it has directed that the appeal pending before it, be posted for fresh hearing.
Under these circumstances, the present appeal has become infructuous, in as much as, the order appeal against does not survive any more. This appeal is dismissed as such. In case the revenue prefers an appeal against the tribunal''s order dated 30-4-2008, it would be open to the present appellant/assessee to take all grounds as are available to it in law in opposition of the same.