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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
The present appeal is directed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 30.04.2024 passed for assessment year 2012-13.
The ld. Counsel for the assessee at the very outset submitted that in this very year, one more appeal was filed A.Y.2012-13 2 which has been allowed vide order dated 10.09.2024.
A perusal of the impugned order would reveal that the present appeal pertains to assessment year 2012-13. In this year, assessee has filed its return of income on 09.11.2013 declaring total income at ‘Nil’. An assessment order was framed on 17.03.2015 under Section 143(3) whereby taxable income of the assessee was determined at Rs.75,17,116/-. It appeared that penalty proceedings were initiated against the assessee and ultimately a penalty order was passed under Section 271(1)(c) of the Act on 26.03.2019. The demand notice was served upon assessee on 27.03.2019. Dis- satisfied with this order, assessee has filed an appeal before the ld. CIT(A) which was decided on 30.12.2019. Against that order of the ld. CIT(A), a further appeal was filed by the assessee bearing ITA No.8/CHD/2020. This appeal has been decided on 10.09.2024. The CIT(A) in the impugned order challenged in the ITA 740/CHD/2024 has made a mention that appeal is instituted against an order dated 06.09.2022.
It appears that he picks up that very appeal for adjudication A.Y.2012-13 3 and then dismissed it for want of prosecution. Infact, that appeal was already decided by the ld. CIT(A) on 30.10.2019.
On due consideration of the above facts and circumstances, we are of the view that alleged impugned order of the ld. CIT(A) is to be set aside because ld. CIT(A) has taken up the appeal again which already stands decided.
The ld. CIT(A) after picking up the appeal again dismissed it for want of prosecution and unnecessarily decided the same appeal twice. Therefore, the impugned order of the ld. CIT(A) is vacated.
In the result, appeal is allowed.
Order pronounced on 21.01.2025.