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Facts
The Revenue preferred a second appeal against an order of the CIT(A) for Assessment Year 2012-13. The assessee pointed out that the Revenue had already filed a Cross Objection against an earlier appeal which was disposed of. Therefore, the present appeal was a duplicate of the earlier one.
Held
The Tribunal noted that the appeal was a duplication of an earlier appeal that had already been disposed of. Consequently, the present appeal was considered infructuous.
Key Issues
Whether the present appeal is a duplicate and therefore infructuous.
Sections Cited
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Income Tax Appellate Tribunal, AGRA (DB
Before: SHRI M BALAGANESH & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 409/Agr/2018 Assessment Year: 2012-13 DCIT, Agra Vs. M/s Chitavalsah Jute Mills Ltd, B-623, Kamla Nagar, Agra PAN : AACCC6834D (Appellant) (Respondent) Assessee by Shri S.K. Chaturvedi, CA. Department by Shri Sukesh Kumar Jain, CIT (DR) Date of hearing 22.01.2026 Date of pronouncement 17.04.2026 ORDER
PER: SUNIL KUMAR SINGH, JM. The appellant revenue has preferred this second appeal against the impugned order dated 23.03.2018 passed in Appeal No 162/CIT(A)- I/Agra/ACIT-C-2(1)(1)/Agra/2016-17 by ld CIT(A), Agra, for A.Y. 2012-13, wherein ld CIT(A) has partly allowed assessee’s first appeal. 2. At the very outset, it has been brought to our notice in writing by ld representative for the respondent assessee that the revenue department has already filed the CO 64/Agr/2018 against the appeal bearing No 412/Agr/2018, which was disposed of on 15.11.2019, hence this is the duplicate appeal of the earlier one. Since this appeal, being duplication of
ITA No.409/Agr/2018
earlier culminated appellate proceedings for the A.Y. 2012-13, hence stands dismissed as infructuous. Order pronounced on - 17.04.2026
Sd/- Sd/- (M BALAGANESH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 17.04.2026 *Aamir Siddiqui, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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