ITAT Chandigarh Bench Recalls Order for Fresh Adjudication, Appeal Declared Infructuous but Rights Reserved for Future Contest.

The HC of Himachal Pradesh noted that the ITAT, Chandigarh Bench 'B', had recalled the impugned order and conducted a fresh adjudication. Consequently, the appeal became infructuous. However, the appellant retains the right to contest the newly issued order if they choose to do so.

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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.

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