ITA No.3005 of 2011 Abott India Ltd Mumbai A Bench
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" Bench, Mumbai
Before Shri B.R. Mittal, Judicial Member and
Shri B. Ramakotaiah, Accountant Member
ITA No.3055/Mum/2011
(Assessment year: 2005-06)
ABOTT INDIA LIMITED, Unit 3- Vs. Addl. CIT, Range 2(1),
4 Corporate Park, Sion- Aayakar Bhavan,
Trombay Road, Chembur M.K. Road
Mumbai 400071 Mumbai 400020
PAN: AAACB 5170 B
(Appellant) (Respondent)
Assessee by: Shri Nikhil Ranjan
Department by: Mrs. Sasmita Misra, DR
Date of Hearing: 29/8/2012
Date of Pronouncement: 29/8/2012
ORDER
Per B. Ramakotaiah, A.M.
This is an appeal by assessee against the order of the CIT-2
Mumbai, dated 22-03-2011 under section 263 of the Income Tax
Act.
2. At the outset the learned Counsel placed on record a letter
indicating that the consequential order in this case which was
supposed to be passed has not been passed and has become time
barred in terms of second proviso under section 153(2A). It was
submitted that the captioned appeal has become academic in
nature.
3. The DR was asked to inquire whether consequential order has
been passed or not. Vide letter dated 28.8.2012 the learned CIT(DR)
informed that AO could not get the relevant records traceable and
has requested for time. It appears that the consequential order has
not been passed, otherwise the record could have been available or
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ITA No.3005 of 2011 Abott India Ltd Mumbai A Bench
at least orders could have been served on assessee. Therefore, we
are of the opinion that the order under section 263 of the Act
became academic in nature. Therefore, assessee's request for
withdrawing the appeal as it became infructuous has to be
accepted. The Revenue is free to move miscellaneous application, if
required to recall the order in case the consequential orders have
been passed within the time as per the provisions of the law. With
these observations, the appeal is dismissed as withdrawn.
4. In the result appeal filed by assessee is treated as withdrawn.
Order pronounced in the open court on 29th August, 2012.
Sd/- Sd/-
(B.R. Mittal) (B. Ramakotaiah)
Judicial Member Accountant Member
Mumbai, dated 29th August, 2012.
Vnodan/sps
Copy to:
1. The Appellant
2. The Respondent
3. The concerned CIT(A)
4. The concerned CIT
5. The DR, "A" Bench, ITAT, Mumbai
By Order
Assistant Registrar
Income Tax Appellate Tribunal,
Mumbai Benches, MUMBAI
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