Rectification relief eliminated the surviving grievance, so the assessee's appeals were not maintainable and dismissal was upheld.

Rectification relief granted by the Assessing Officer had already reduced the tax demand for all relevant assessment years, leaving the assessee with no surviving grievance against the first appellate order. In the absence of any infirmity in the rectification-based disposal, the appeals were not maintainable on the facts presented, and the dismissal was upheld. The document turns on the absence of a subsisting dispute once the requested rectification had been accepted and effective relief given.

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Issues: Whether the assessee's appeals were liable to be dismissed after the Assessing Officer accepted the rectification applications and reduced the tax demand.

Analysis: The rectification orders had already granted the relief sought by the assessee by reducing the demand for all the assessment years. In these circumstances, the assessee failed to show any surviving grievance against the order of the first appellate authority or any infirmity in the rectification-based disposal of the matter.

Conclusion: The assessee had no subsisting grievance, and the dismissal of the appeals was upheld.

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