2022 (8) TMI 1506 - HC - Income Tax

Condonation of delay in filing the appeal u/s 260-A - HELD THAT - As respondent has submitted that the impugned order had already been recalled by the Income Tax Appellate Tribunal, Chandigarh Bench B , Chandigarh and fresh adjudication has been done vide order dated 11.10.2019. A copy of the order dated 11.10.2019 has been placed on record. This appeal is rendered infructuous. However, the appellant would be at liberty to challenge the order dated 11.10.2019, if so advised.

Summary

The High Court of Himachal Pradesh stated that the impugned order was recalled by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', and fresh adjudication was done. The appeal was rendered infructuous, but the appellant could challenge the new order if desired.