What did the Tribunal hold?

The Tribunal held that the appeal was wrongly registered as a duplicate appeal. It dismissed the appeal and granted the Revenue an opportunity to file a proper miscellaneous application.

The Revenue filed an appeal against a CIT(A) order. However, the appeal was mistakenly registered as a fresh appeal by the ITAT Registry instead of being processed as a miscellaneous application.

What were the issues?

Whether a wrongly registered duplicate appeal should be dismissed, and if the appellant should be allowed to file a miscellaneous application.

ACIT vs Sunita Jalan, Howrah | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI P.M. JAGTAP, HON’BLE VICE-, KZ)

Date of concluding the hearing : November 11th, 2021 Date of pronouncing the order : December 15th, 2021 ORDER Per P.M. Jagtap, Vice-President, KZ :- This appeal filed by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-14, Kolkata, [hereinafter the ‘ld. CIT(A)’], dt. 26/02/2019 involving the solitary issue relating to the deletion of addition of Rs.13,54,500/- by the ld. CIT(A) on account of bogus long term capital gain claimed on penny stock was disposed of by the Tribunal vide order dt. 4th May, 2021, passed in ITA No. 45/Kol/2020. Against the said order the revenue sought to file a miscellaneous application and the documents such as Form No. 36, grounds of appeal, order of the ld. CIT(A) as well as the order of the Assessing Officer were filed by the revenue with the office of the ITAT. Since the said documents were not accompanied by a miscellaneous application, the Registry of ITAT Kolkata Bench mistook it as an appeal and registered the same as . The Registry also fixed the same for hearing and when this mistake was realised at the time of hearing, the ld. D/R has urged that this appeal wrongly registered by the Registry being a duplicate appeal may be dismissed and an opportunity may be given to the Department to file the Miscellaneous Application in proper form.

Accordingly, this appeal of the revenue is dismissed being a duplicate appeal wrongly registered by the Registry of ITAT with an opportunity to the Department to move a Miscellaneous Application in proper form.

Assessment Year: 2015-16 Sunita Jalan 3. In the result, appeal of the revenue is dismissed. In the result, appeal of the revenue is dismissed.

Pronounced in the open Court on the 15th day of De December, 2021. Order Pronounced in the

ACIT, CIR. 46, KOLKATA vs. SUNITA JALAN, HOWRAH

What did the Tribunal hold?

What were the facts?

What were the issues?

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