ITO, WARD-4(1), KOLKATA vs. M/S TRINETRA MERCHANTS PVT. LTD, KOLKATA

On receipt of notice, the assessee has filed an application pointing out a defect in the appeals. It contended that against the same order, two appeals have been filed, which were marked to Bench ‘A’, i.e. Bench ‘C’ i.e. ITA No. 570/KOL/2021. It further contended that it is to be ascertained, which is the valid appeal. We listed the application of the assessee on the Board on 26th August, 2022. The ld. D.R. was not possessing the complete details, therefore, sought time to verify it. After verification, she has informed us orally that Revenue is interested to the as a valid appeal. This information has duly been noted.

In view of the above situation, there is no reason to keep Registry would struck off from the record of the pending appeals. In other words, for statistical purposes, this appeal is treated as infructuous and dismissed. is already fixed before the ‘C’ Bench on 1st September, 2022. It will be taken up for hearing in due course. It will be listed before the Bench on 1st September, 2022, i.e. the day after tomorrow.

In the result, the appeal ( Revenue is dismissed. Order pronounced in the open Court on August 30, 2022.

Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 30th day of August, 2022