ASST.COMMISSIONER OF INCOME TAX, ROURKELA CIRCLE, ROURKELA, UDITNAGAR, ROURKELA vs. DALMIA BHARAT LIMITED (SUCCESSOR OCL INDIA LIMITED), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA, JUDICAL MEMBER & SHRI MANISH AGARWALAssistant Commissioner of Income Tax, Rourkela Circle, Rourkela.
PER MANISH AGARWAL, AM:
This appeal is filed by the Revenue against the order of ld.
Commissioner of Income Tax (Appeal)- 7, Delhi [CIT(A), in short] dt.
24.03.2015 passed in appeal No. 523/2014-15 for Assessment Year
2007-08. 2. Brief facts of the case are that the Revenue had initially filed an appeal at ITAT
Delhi
Benches,
Delhi bearing
ITA
No.
3767/Del/2015 against the above stated order of ld. CIT(A) passed in the case of M/s OCL India Ltd. Thereafter, as a result of merger of M/s OCL India Ltd. with the respondent, M/s Dalmia Bharat Ltd., the coordinate bench of Tribunal had asked the revenue to file a ACIT Vs. Dalmia Bharat Ltd.
revised Form 36. In compliance with the directions, the AO had filed revised Form 36 at ITAT Delhi Benches and with ITAT Cuttack Bench also. The revised Form 36 was filed at ITAT, Cuttack Bench for the reason that the merged entity, M/s Dalmia Bharat Ltd. is assessed at Rourkela which falls within the territorial juri iction of Cuttack
Bench. During hearing before the Cuttack bench of ITAT on 11.11.2024, the coordinate bench has made a request to the hon’ble
President, ITAT for transfer of the appeal to Delhi Benches on the basis of situs of AO. Accordingly, the hon’ble President, ITAT vide order dt. 28.03.2025 transferred the appeal of the revenue from ITAT,
Cuttack Bench to ITAT, Delhi benches. Copy of order of hon’ble
President is placed on record.
At the time of hearing, the ld. counsel for the assessee, vide letter dated 18 th September, 2024, placed on record, submitted that for the subject assessment year, i.e. AY 2007-08, original appeal against the above stated order of CIT(A) was before the Co-ordinate “D” bench of ITAT Delhi, in ITA No. 3767/Del/2015 wherein the effective hearing had taken place when the appeal of the revenue was lastly fixed on 16.05.2025. He, therefore, submitted that the present appeal was inadvertently filed by revenue before Cuttack bench, being duplicate is thus infructuous as the other appeal for same assessment year in ITA No. 3767/Del/2015 has already been listed for hearing. He thus prayed that the present appeal of the Revenue be dismissed.
On the other hand, Ld. Sr. DR has re-coutioned the above facts. 306/CTK/2024 being duplicate of ITA No. 3767/Del/2015 is therefore, dismissed
Order pronounced in open court on 29/05/2025 /-
(SATBEER SINGH GODARA) (MANISH AGARWAL)
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 30/05/2025
PK/Sr. Ps