ITO, WARD-4(1), KOLKATA vs. M/S TRINETRA MERCHANTS PVT. LTD, KOLKATA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal treated the redundant appeal (ITA No. 36/KOL/2021) as infructuous and dismissed it. The other appeal was noted to be listed before a different bench.
What were the facts?
The Revenue filed two appeals against the same order of the CIT(A) for the assessment year 2012-13. The assessee pointed out this defect, and the Revenue confirmed that only one appeal (ITA No. 570/KOL/2021) was intended to be valid.
What were the issues?
The primary issue was the filing of duplicate appeals by the Revenue against the same order, leading to the dismissal of one of them as redundant.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are filed by the Revenue against the same order of ld. Commissioner of Income Tax (Appeals)-7, Kolkata dated 13.07.2020 (ITA No. 1/CIT(A)-7/Ward-4(1)/Kol/19-20) for assessment year 2012-13.
Assessment Year: 2012-2013 & Assessment Year: 2012-2013 M/s. Trinetra Merchants Pvt. Limited
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
Assessment Year: 2012-2013 & Assessment Year: 2012-2013 M/s. Trinetra Merchants Pvt. Limited Copies to : (1) Income Tax Officer, Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069
(2) M/s. Trinetra Merchants Private Limited, 14A, Clive Row, 1st Floor, Kolkata-700001
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