DCIT, CC-8(3), MUMBAI vs. M/S. 63 MOONS TECHNOLOGIES LTD., MUMBAI

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-56, Mumbai [in short ‘ the CIT(A)’ ] dated 31/03/2022, for the Assessment Year 2012-13.

Shri Sukhsagar Syal appearing on behalf of the assessee pointed at the outset that the present appeal is not maintainable as the Revenue had earlier filed appeal in against the same order of CIT(A) dated 31/03/2022 for assessment year 2012-13.. The said appeal of Department was dismissed by the Tribunal vide order dated 06/01/2023. Now, the Department has filed present appeal assailing the same order of CIT(A) again.

On the last date of hearing i.e. 14/08/2023, the ld. Departmental Representative sought time to seek clarification from the Assessing Officer. The ld. Departmental Representative placed on record copy of letter dated 16/08/2023 filed by the Assessing Officer. In the said letter, the Assessing Officer admitted that the Department had filed appeal in against order of CIT(A) dated 31/03/2022 for assessment year 2012-13 in the case of assessee and the said appeal of the Department was decided by the Tribunal vide order dated 06/01/2023. The reason given by Assessing Officer for filing the present appeal is that while filing appeal in ITA No.1509/Mum/2022 grounds assailing the findings of CIT(A) on Transfer Pricing issue remain to be raised. In the present appeal the Department has raised grounds challenging the findings of CIT(A) on Transfer Pricing issue.

We have heard the submissions made by rival sides and have examined the documents on record. It is an accepted fact that the Department had earlier filed an appeal in against the order of CIT(A) - 56, Mumbai dated 31/03/2022 for assessment year 2012-13. The aforesaid appeal was adjudicated by the Tribunal vide order dated 06/01/2023. The present appeal has been filed by the Department against the same order of CIT(A) assailing findings on T.P issues which were not raised in the initial appeal. Multiple filing of appeals by the appellant( in the present case, the Department) against same impugned order is not permissible. The Department could have raised additional grounds of appeal during the pendency of appeal in ITA No.1509/Mum/2022. Since, the appeal of Department in ITA No.1509/Mum/2022 has already been adjudicated, the present appeal against the impugned order (even if different grounds have been raised), is not maintainable. Hence, the present appeal is dismissed as not maintainable.