What did the Tribunal hold?

The Tribunal considered the submission that the present appeal was a duplication of a prior appeal that had already been adjudicated. Therefore, the Tribunal decided to dismiss the current appeal.

The Revenue filed an appeal before the ITAT. The Departmental Representative submitted that this appeal was a duplication of a previously filed and disposed of appeal (ITA No. 1139/KOL/2025).

What were the issues?

The key issue was whether the current appeal was a duplicate of an already decided appeal, making it liable for dismissal.

DCIT vs Bandhan Financial Services Limited | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal preferred by the Revenue is directed against the order of Id. Commissioner of Income Tax (Appeals),

ITA No. 1003/KOL/2025 (A.Y. 2014-2015) Bandhan Financial Services Limited Kolkata-27 dated 11th June, 2024 passed for Assessment Year 2014-2015.

At the outset, the ld. Senior Departmental Representative filed a petition before the ITAT stating that this appeal is a duplication of ITA No. 1139/KOL/2025. The assessee preferred an appeal before ‘A’ Bench, Kolkata and the ITAT, Kolkata Bench has disposed of this appeal on 11th November, 2025. Therefore, he pleaded to reject the ITA No. 1003/KOL/2025 as duplication of appeal. The assessee also filed a copy of the order of Tribunal dated 11th November, 2025 in ITA No. 1139/KOL/2025.

The ld. Authorized Representative on behalf of the assessee has not raised any objection.

Considering the facts and circumstances of the case, we dismiss this appeal as already adjudicated by this Tribunal.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 14/05/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 14th day of May, 2026

Copies to :(1) Deputy Commissioner of Income Tax, Circle-1(1), Kolkata, Aayakar Bhavan, P-7, Chowringhee Square, Kolkata-700069 2

ITA No. 1003/KOL/2025 (A.Y. 2014-2015) Bandhan Financial Services Limited

(2) Bandhan Financial Services Limited, DN 32, Salt Lake City, Sech Bhavan, SO Salt Lake, North 24-Parganas, Kolkata-700091, West Bengal (3) CIT(A), Kolkata-27; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATA, KOLKATA vs. BANDHAN FINANCIAL SERVICES LIMITED, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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