JUDGMENT

Abhay Manohar Sapre, J.

Leave granted.

2. This appeal is filed against the final judgment and order dated 09.08.2016 passed by the High Court of Judicature for Raj as than at Jaipur in DBITA No. 53 of 2000 whereby the High Court dismissed the appeal as having become infructuous filed by the appellant herein.

3. The appeal involves a short question as would be clear from the facts stated infra.

4. The appellant is the Union of India-Income Tax Department. The respondent is the assessee in the appeal out of which this appeal arises.

5. The appellant herein filed an appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") in the High Court of Raj as than (Jaipur bench) against the order dated 28.04.2000 of Income Tax Appellate Tribunal (ITAT) in ITA No 226/JP/1999.

6. By impugned order, the High Court dismissed the appeal as having rendered infructuous giving rise to filing of this appeal by way of special leave by the Income Tax Department in this Court.

The impugned order reads as under:
On the last date of hearing when the matter cam up before the Court on 05.07.2016, counsel for the appellant was directed to seek instructions about the present