Loading judgment…
Facts
The Revenue filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. The appeal was delayed by 148 days, and the Revenue filed a petition for condonation of delay, which the Tribunal allowed.
Held
The Tribunal found that the proceedings for the same Assessment Year (2015-16) had already been disposed of by a previous ITAT order (ITA Nos. 1351 & 1352/Kol/2023 dated 20.05.2024). Consequently, the present appeal was deemed infructuous and was dismissed.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the appeal was maintainable when the matter had already been decided by a prior Tribunal order.
Sections Cited
253, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH KOLKATA
DCIT, Kolkata, 110, Shantipally Aayakar Bhawan, Poorva, 5th Floor, Room No. 516, Kolkata – 7000107 ..................…...…………….... Appellant vs. Saroj Embrods Private Limited, Kalachara Chanditala, Hooghly – 712702, West Bengal .......…..…....................... Respondent [PAN: AALCS7544M] Appearances by: Assessee represented by : Shri S.M. Surana, Advocate Shri Sunil Surana, AR Department represented by : Shri Subhendu Datta, CIT-DR, Shri Banik Deb Barman, Sr. DR Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 04.02.2025 O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
The Registry of ITAT has informed that this appeal is delayed by 148 days. The Revenue has filed a petition for condonation of delay as under:
Dates Events/Reasons 07.12.2023 CIT(A) order received to the office of the Pr. CIT, Central -2, Kolkata 13.12.2023 Requisition of Appeal Scrutiny Report (ASR) called from the DCIT (Hqrs), Central-2, Kolkata. 16.02.2024 Appeal Scrutiny Report (ASR) sent to the Office of the Pr. CIT, Central-2, Kolkata Saroj Embrods Pvt. Ltd. 12.06.2024 Approval for filing 2nd appeal u/s 253 before the Hon’ble ITAT received from the Office of the Pr. CIT, Central-2, Kolkata 18.06.2024 Filed 2nd Appeal u/s 253 before the Hon’ble ITAT, Kolkata As the limitation to file appeal under section 253 expires on 13.02.2024, there caused a delay in filing of this Appeal in 127 days. Therefore, it is requested to kindly condone the delay in filing appeal for the sake of substantial justice. Verification I, the undersigned, do hereby verify on solemn affirmation in Kolkata that the contents of this affidavit are true to the best of my knowledge and nothing material has been concealed.” 1.1 Considering the reasons mentioned in the said petition for condonation of the delay, the delay is hereby condoned and the appeal is admitted for adjudication.
This appeal arises from the order of Ld. Commissioner of Income Tax (Appeals), Kolkata – 21, [hereafter “the Ld. CIT(A)], passed u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’) dated 23.11.2023 2.1 Right at the outset, the Ld. AR pointed out that the proceedings for AY 2015-16 have already been disposed of in & 1352/Kol/2023, vide order dated 20.05.2024. The Ld. AR placed a copy of the said ITAT’s order on record. We find that factually the matter pertaining to AY 2015-16 has been disposed of along with AY 2016-17 through the said ITAT’s order. Accordingly, this appeal becomes infructuous, and is thus dismissed.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced in the court on 04.02.2025