IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision: April 8, 2010 ITA No. 214 of 2009 (O&M) Vinod Goel ..Appellant Versus Commissioner of Income Tax, Jalandhar ...Respondent ITA No. 215 of 2009 (O&M) M/s Sidhant Deposits & Advances Pvt. Ltd. …Appellant Versus Commissioner of Income Tax, Jalandhar …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Sanjay Bansal, Senior Advocate, with Ms. Shaveta Malhotra, Advocate, for the appellant-assessee. Mr. Vivek Sethi, Advocate, for the respondent-revenue. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This order shall dispose of ITA Nos. 214 and 215 of 2009, filed under Section 260-A of the Income-tax Act, 1961 (for brevity, ‘the Act’), challenges common order dated 23.1.2009, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, in M.A. No. 24/Asr.)/2007 (arising out of I.T.A. Nos. 214 & 215 of 2009 I.T.(SS)A. No. 14(Asr.)/2005) and M.A. No. 26 (Asr)/2007 (arising out of I.T. (SS)A. No. 13(Asr)/2005), in respect of Block Assessment period from 1.4.1988 to 23.12.1998. Learned counsel for the appellant-assessee(s) at the outset apprised the Court that a rectification application bearing M.A. No. 7(ASR)/2010 in I.T. (SS)/A. No. 14(ASR)/2005) was filed before the Tribunal wherein the Tribunal has passed an order on 4.3.2010, allowing the prayer of the appellant-assessee (s). He further states that these appeals have been rendered infructuous. In view of the above statement made by the learned counsel for the appellant-assessee(s), these appeals are disposed of as having been rendered infructuous. A photocopy of this order be placed on the file of connected appeal. (M.M. KUMAR) JUDGE (JITENDRA CHAUHAN) April 8, 2010 JUDGE Pkapoor 2