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Income Tax Appellate Tribunal - Indore

M/S M.P. Rajya Pathya Pustak Nigam, ... vs The Dcit 1(1), Bhopal on 26 September, 2017

M.P. Rajya Pathya Pustak Nigam V DCIT 1(1),Bhopal ITA No.1354/Ind/2016 A.Y 2007-08   Page 1 of 3


               आयकर अपील
य अ धकरण, इंदौर  यायपीठ, इंदौर
            IN THE INCOME TAX APPELLATE TRIBUNAL,
                        INDORE BENCH, INDORE
         ी सी.एम.गग , या यक सद यतथा ी ओ.पी.मीना,लेखा सद यके सम%
           BEFORE SHRI C.M. GARG, JUDICIAL MEMBER
           AND SHRI O.P.MEENA, ACCOUNTANT MEMBER

                    आ.अ.सं./ I.T.A. No.1354/Ind/2016
                   नधा रणवष  /Assessment Year: 2007-08

M.P. Rajya Pathya Pustak                             Deputy Commissioner of
Nigam, Arera Hills, Bhopal                    v.     Income Tax, 1(1),
                                                     Bhopal
अपीलाथ& /Appellant                                   ()यथ& /Respondent
 था.ले.सं./PAN: AAAAM0318C

अपीलाथ&क*ओरसे/Appellant by                         Shri Prakash Jain, C.A
()यथ&क*ओरसे/Respondent by                          Shri Lalchand, CIT
सन
 ु वाईक*तार
ख/Date of hearing                                   25.09.2017
उ/घोषणाक*तार
ख/Date of pronouncement                            26.09.2017
                             ORDER

PER O.P. MEENA, AM.

This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-2, Bhopal [in short referred to as the CIT (A)] dated 22.09.2016 pertaining to Assessment Year 2007-08.

2. The assessee has taken as many as five grounds of appeal relating to denying the exemption u/s 10(23C)(iiiab)/10(23c) (vi) of the Act.

3. At the outset, the Ld. Counsel for the assessee has brought to our notice that the assessment order under appeal has become infractuous as in compliance to order of the Hon'ble MP High Court (ITA Nos. 164 to 168 & 174 to 188 of 2012 and ITA No.33/2013, ITA No.80/2014 dated 10.07.2015 for the Assessment Year 1988- 89 to 2009-10), the AO has already passed a fresh assessment order u/s 143(3) read with section 260A/254 of the I.T Act on 27.12.2016 for the Assessment Years 1988-89 to 2011-12 whereby the assessee has been allowed exemption u/s 11 & 12 of the Act and income of the assessee for the Assessment Year 1999-2002 to 2011-12 has been assessed as Nil. In view of the these facts and circumstances of the case, the impugned assessment order under appeal for the Assessment Year 2007-08 dated 21.3.2013 passed u/s 143(3) read with 147 by the AO has become infractuous, therefore the appeal of the assessee for the year under consideration has to be dismissed being infractuous, hence it is therefore treated as dismissed.

In the result, the appeal of the assessee is become infractuous, hence dismissed.

The order pronounced in the open Court on 26.09.2017.

              Sd/-                                     Sd/-
             (C.M. GARG)                          (O.P. MEENA)
          JUDICIAL MEMBER                     ACCOUNTANT MEMBER
 दनांक /Dated : 26th September, 2017

Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file.

By order Assistant Registrar, Indore