What did the Tribunal hold?

The CIT(A) correctly rejected the appeal as it was a duplicate filing and the issues were already decided. The Tribunal found no defect in the CIT(A)'s order.

The assessee filed an appeal before the CIT(A) which was rejected as it was a duplicate appeal. The issues raised in the duplicate appeal had already been adjudicated in favour of the assessee in the original appeal.

What were the issues?

Whether a duplicate appeal, where the issues have already been decided in favour of the assessee, is maintainable before the appellate authority.

Blue Hawk Security Services Pvt… vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Sudam Behera, AR

For Respondent: Shri Vijay Singh, CIT-DR

Hearing: 18.05.2026Pronounced: 18.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.766/CTK/2025 Assessment Year: 2015-16 Blue Hawk Security Services ITO, Ward-1, Berhampur Pvt. Ltd. Vs In Front of Biduthpur Colony, Enginnering School Road, Brahmapur, Odisha-760010. (PAN: AADCB3594J) (Appellant) (Respondent)

Assessee by : Shri Sudam Behera, AR Revenue by : Shri Vijay Singh, CIT-DR Date of Hearing : 18.05.2026 Date of Pronouncement : 18.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2014-15/10072707 dated 05.11.2025 for the assessment year 2015-16.

Shri Sudam Behera, AR, represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.766/CTK/2025

At the time of hearing, it was pointed out to the ld. AR that there was no error in the order of the ld. CIT(A) in so far as the ld. CIT(A) has specifically pointed out that the appeal filed before him is a duplicate appeal and the issues have already been adjudicated in favour of the assessee in the original appeal, consequently, the ld. CIT(A) rejected the appeal of the assessee. The ld. AR has not able to point out any defect in the order of the ld. CIT(A). Consequently, the present appeal filed by the assessee stands rejected.

In the result, the appeal of the assessee is dismissed.

Kolkata, the 18th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 18.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

BLUE HAWK SECURITY SERVICES PVT. LTD.,BERHAMPUR vs. INCOME TAX OFFICER, WARD -1, BERHAMPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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