TMI Blog2022 (5) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no addition made by AO in the order giving effect to the revision order passed by PCIT u/s.263 of the Act, the appeal filed against revision order of PCIT becomes academic and infructuous. - ITA No. 46/CHNY/2022 - - - Dated:- 11-5-2022 - Shri Mahavir Singh, Vice President And Shri Manoj Kumar Aggarwal, Accountant Member For the Appellant : Shri S. Sundar Raman, CA. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt. However, the appeal was filed only on 21.01.2022 and thereby there is a delay of 237 days. The ld.AR before us stated that this delay is due to pandemic period of Covid 19 and subsequent events and the Hon ble Supreme Court in in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject matter was not added by the AO in the order giving effect to the order of revision passed by PCIT u/s.263 of the Act. When Bench pointed out to ld.AR that once there is no addition made by AO in the order giving effect to the revision order passed by PCIT u/s.263 of the Act, the appeal filed against revision order of PCIT becomes academic and infructuous. To this, the ld. Senior DR also arg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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