SAHARA UNIVERSAL MININGS CORPORATION LIMITED,KOLKATA vs. A.D.I.T., CIRCLE - 7(1), KOLKATA, KOLKATA

Before adverting to the submissions of the ld. Counsel for the assessee and appreciating the facts, we deem it appropriate to take note of the complete order of the ld. CIT(Appeals), which reads as under:- 1 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited

The ld. Counsel for the assessee, at the very outset, submitted that against an assessment order passed under section 147/143(3) dated 30.12.2016, an appeal was instituted before the ld. CIT(Appeals) on 27.01.2017. It was numbered as under:- Appeal No. 331/CIT(A)-7/Kol/Circle-8(2)/17-18 3 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited He further contended that this appeal was decided on 29.12.2017. The ld. Counsel for the assessee has placed on record copy of the ld. CIT(Appeals)’s order before us and for the facility of reference, we take note of the first page of this order, which reads as under:- Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited

The ld. Counsel further submitted that since appeal has already been decided by the ld. 1st Appellate Authority, therefore, cognizance on a decided appeal taken by the ld. CIT(Appeals) is an erroneous step. When this fact was brought to the notice of ld. CIT(Appeals), then ld. CIT(Appeals) instead of dropping the proceeding and treating the proceeding as redundant concluded in the last line that appeal is dismissed as withdrawn for statistical purpose. The apprehension of the ld. Counsel for the assessee is that it may creates some problem for the assessee qua the original order dated 29.12.2017. Therefore, he submitted that basically this impugned order be set aside and it is to be held that dispute stands resolved by an order dated 29.12.2017.

We find force in his contention and in order of buttress this contention, we have reproduced the impugned order as well as first page of the order dated 29.12.2017. After considering the above, the appeal of the assessee is treated as allowed. The order of the ld. CIT(Appeals) is set aside. For statistical purposes, in the record of the ld. CIT(Appeals), it is to be recorded that cognizance taken by Faceless Authority on the appeal of the assessee for A.Y. 2013-14 is to be construed as dropped. Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 23rd February, 2023.