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Facts
The Revenue filed an appeal against the CIT(A) order for AY 2007-08. A previous appeal for the same assessment year, ITA No. 3767/Del/2015, was already filed and listed for hearing.
Held
The Tribunal held that the present appeal is a duplicate of a previously filed appeal for the same assessment year, which was already in the process of being heard.
Key Issues
Whether the present appeal is a duplicate and thus infructuous given the existence of a prior appeal for the same assessment year.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA, JUDICAL MEMBER & SHRI MANISH AGARWAL
O R D E R
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.
Brief facts of the case are that the Revenue had initially filed an appeal at ITAT Delhi Benches, Delhi bearing 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 jurisdiction 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 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 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.
ACIT Vs. Dalmia Bharat Ltd. 5. In view of above facts, the present appeal bearing No. 306/CTK/2024 being duplicate of is therefore, dismissed Order pronounced in open court on 29/05/2025