ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7, PUNE, PUNE vs. M/S TIETO INDIA P LTD (EARLIER KNOWN AS TIETO ENATOR SOFTWARE TECHNOLOGIES P LTD), PUNE

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ITA 721/PUN/2021Status: DisposedITAT Pune26 August 2022AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal after finding the reasons to be bonafide. However, since a similar appeal against the same order had already been disposed of, the present appeal was deemed infructuous.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2010-11. The appeal was filed with a significant delay of 632 days. The Revenue had inadvertently filed two appeals against the same order.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the appeal is infructuous due to a duplicate filing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the Revenue against the order dated 28-01-2020 passed by the Commissioner of Income Tax (Appeals)-13, Pune [‘CIT(A)’] for assessment year 2010-11.

2.

We note that this appeal was filed with a delay of 632 days. After hearing ld. DR, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 632 days are condoned.

3.

At the outset, we note that the appellant-revenue filed two appeals against the order dated 28-01-2020 passed by the CIT(A)-13, Pune by inadvertent mistake. We note that the other appeal in for A.Y. 2010-11 against the same order has already been disposed off by this Tribunal vide its order dated 13-06-2022. Hence, the present appeal filed by the appellant-revenue becomes infructuous and is dismissed as withdrawn.

4.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 26th August, 2022.

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