The appeal involves a short question as would be clear from the facts stated infra.
Anuroop Singhi, Adv.,
By impugned order, the High Court dismissed the appeal as having rendered infructuous giving rise to filing of this appeal by way of special leave by the Income Tax Department in this Court.
The impugned order reads as under 2 2 n the last date of hearing when the matter cam up before the Court on 05.07.2016, companynsel for the appellant was directed to seek instructions about the present status of the Respondentassessee Company whether it is in existence or has become number operational or defunct by passage of time.
The appellant is the Union of IndiaIncome Tax Department.
The appellant herein filed an appeal under Section 260A of the Income Tax Act, 1961 hereinafter referred to as the Act in the High Court of Rajasthan Jaipur bench against the order dated 28.04.2000 of Income Tax Appellate Tribunal ITAT in ITA No 226/JP/1999.
The respondent is the assessee in the appeal out of which this appeal arises.
Abhay Manohar Sapre, J. Leave granted.
This appeal is filed against the final judgment Digitally signed by ANITA MALHOTRA Date 2019.03.12 163619 IST Reason and order dated 09.08.2016 passed by the High Court of Judicature for Rajasthan at Jaipur in 1 1 DBITA No.53 of 2000 whereby the High Court dismissed the appeal as having become infructuous filed by the appellant herein.
