IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH `F': NEW DELHI

      BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
                            AND
             SHRI H.S. SIDHU, JUDICIAL MEMBER

                         ITA No. 4513/Del/2013
                       Assessment Year: 2008-09

     Ramesh Batta,                              ACIT,
     81/210, Kaulagarh,           Vs.           Cent. Circle,
     Rajender Nagar,                            Dehradun.
     Dehradun.
     ABGPB1527N

     (Appellant)                                (Respondent)

                   Appellant by: Sh. Salil Kapoor, Adv.
                   Respondent by: Sh. Vivek Wadekar, CIT(DR)


                               ORDER

PER S.V. MEHROTRA, A.M.

     This appeal filed by the assessee is directed against the order of ld.

CIT(A), New Delhi dated 27/01/2011 for A.Y. 2008-09.






2.   Brief facts of the case are that the assessee is an individual deriving

income from house property, interest and remuneration from firms, trading

business in lands and capital gains.     A search was carried out in the

premises of the assessee on 04.03.2009 and the assessment was made at a

total income of Rs. 5,66,81,810/- u/s 153A(1)(b) read with sub-section

143(3). The assessee preferred appeal before ld. CIT(A) who dismissed the

appeal in view of the order passed by ld. CIT(A), Central Circle, Kanpur u/s
                                 ITA No. 4513/D/ 2013                       2


  263 dated 15/03/2013. At the time of hearing, ld. Counsel for the assessee

  filed before us a copy of Tribunal's order in the proceedings u/s 263, wherein

  the Tribunal quashed the order passed u/s 263 observing as under:

        6.1 "In the case on hand the ld. CIT(A) has deleted the addition of 65%
        made for the A.Ys. 2005-06, 2006-07 and 2007-08. The appeal for the
        A.Y. 2008-09 is pending before the ld. CIT(A). Consistent with the view
        taken in the case of M/s R.B. Enterprises (supra) we quash all these
        orders passed u/s 263 of the Act and allow the appeals of the assessee."
  3.    Since the Tribunal has quashed the 263 proceedings, we restore the






  matter to the file of ld. CIT(A) to decide the appeal on merits.

  4.    In the result, the appeal is allowed for statistical purposes.

        Order pronounced in the open court on 20/02/2015

          Sd/-                                                   Sd/-
      (H.S. SIDHU)                                         (S.V. MEHROTRA)
    JUDICIAL MEMBER                                     ACCOUNTANT MEMBER

Dated: 20/02/2015
*Kavita

Copy to:
       1.   Appellant
       2.   Respondent
       3.   CIT
       4.   CIT(A)
       5.   DR, ITAT, New Delhi.
                              TRUE COPY
                                                                           By Order


                                                        ASSISTANT REGISTRAR