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TMI Blog2010 (12) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the order of the CIT (A) dated 1.4.2003 under section 263 of the Act. It is not disputed that this order under section 263 of the Act has been set aside by the Tribunal - No appeal has been filed against this order. In view of the this the entire proceedings in pursuance of this order had become void - Tribunal rightly dismissed the appeal of the Department as infructuous and allowed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that it is erroneous and prejudicial to the interest of revenue. 4. Against the order of the AO dated 28.2.2002 assessing the income of the assessee to ₹ 30,31,226/- the assessee had filed an appeal. This appeal was dismissed on 1.10.2003 as infructuous by Commissioner (Appeals) on the ground that order dated 28.2.2002 has been set aside by the CIT on 1.4.2003 under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003. 8. Against the order dated 1.10.2003 passed by the Commissioner (Appeals) dismissing the appeal of the assessee as infructuous, the assessee had filed an appeal before the Tribunal. This appeal was numbered as IT(SS) A.No.15/Agr./2005. 9. The Income Tax Department (the Department) also filed an appeal against the order dated 22.7.2005 passed by the Commissioner (Appeals) setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been set aside by the Tribunal on 16.5.2005. No appeal has been filed against this order. In view of the this the entire proceedings in pursuance of this order had become void. 13. The Tribunal rightly dismissed the appeal of the Department as infructuous and allowed the appeal of the assessee and remanded the case to the Commissioner(Appeals) to decide his appeal against the order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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