Infructuous appeal: rectification granting the contested relief renders appellate proceedings redundant and leads to dismissal.

Whether an appeal is rendered infructuous where the appellate authority corrects an inadvertent reference and disposes of the appeal against the correct order: the rectification application, after hearing, resulted in a rectification order that granted the relief sought before the Tribunal and removed any substantive grievance; consequently no adjudicable controversy remained and the appeal was dismissed as infructuous.

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Issues: (i) Whether the appeal before the Tribunal is rendered infructuous by the rectification order passed by the appellate authority correcting an inadvertent reference and disposing of the appeal against the correct order.

Analysis: The Tribunal examined the factual sequence: the appeal before it challenged the appellate order dated 23.10.2025 which contained an inadvertent reference to a different proceeding; the assessee filed a rectification application; following opportunity of hearing the appellate authority passed a rectification order dated 02.02.2026 disposing of the appeal against the correct order. The Tribunal found that the relief sought by the assessee in the present appeal had been granted by the rectification order and that there remained no substantive grievance requiring adjudication by the Tribunal.

Conclusion: The appeal is dismissed as infructuous because the rectification order dated 02.02.2026 by the appellate authority has removed the grievance raised before the Tribunal.

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