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ABOTT INDIA LIMITED, Unit 3-4 Corporate Park, SionTrombay Road, Chembur Mumbai 400071 Vs. Addl. CIT, Range 2(1), Aayakar Bhavan,M.K. Road Mumbai 400020
August, 30th 2012
                                        ITA No.3005 of 2011 Abott India Ltd Mumbai A Bench

                      "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
(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


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
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

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

                                Page 1 of 2
                                           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these observations, the appeal is dismissed as withdrawn.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.


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

                                    Page 2 of 2
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