ITA No.40 of 2003 2.12.2010 Present: Mr.Vinay Kuthiala, Advocate, for the appellant. Mr.K.D. Sood, Advocate, for the respondent. Appeal Under Section 260A of Income Tax Act, 1961 preferred against the order of Income Tax Appellate Tribunal, Chandigarh Bench ‘A’ in ITA No.219/Chandi/2002 on 11.3.2003 read with Misc.Application No.66/Chandi/2003 dated 13.6.2003 for the assessment year 1997-98. Subsequent by a rectification application preferred by the Commissioner Income Tax Central, Ludhiana was allowed by the learned ITAT on 6.4.2004 passed in rectification Misc. Application No.91/Chandi/2003 (arising out of ITA No. 219/Chandi/2002). In view of the rectification having been made by learned ITAT the grievance of the Commissioner Income Tax Central, Ludhiana, does not survive. In these circumstances, the present ITAT 40/2003 become infructuous. Therefore, it is dismissed accordingly. (R.B. Misra), J (Surinder Singh),J. 2nd December, 2010 (Jai)