ITO, HUBLI vs. THE SARSWAT CO-OP BANK LTD., HUBLI

ITA 1280/BANG/2015Status: DisposedITAT Bangalore06 March 2020AY 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 observed that the current appeal had become infructuous due to the prior disposal of related appeals. Therefore, the appeal was dismissed on this ground.

What were the facts?

The revenue filed an appeal against an order for assessment year 2010-11. Previously, the revenue had filed a consolidated appeal for multiple assessment years, which was disposed of by the tribunal. Subsequently, independent appeals were filed for each assessment year.

What were the issues?

Whether an appeal becomes infructuous if related appeals for the same assessment years have already been disposed of by the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri. Priyadarshi Misra, JCIT – DR

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by revenue against order dated 31/07/2015 passed by Ld. CIT (A), Hubli for assessment year 2011-12. 2. From our records we observed that, originally revenue filed single appeal before this Tribunal, against consolidated order dated 31/07/2015 passed for assessment year 2010 – 11 to 2013 – 14. The same was objected and, subsequently revenue filed

Page 2 of 2 ITA 1280/Bang/2015 A. Y : 2010 – 11 independent appeals for all assessment years again which stands disposed of by this Tribunal by order dated 03/11/2013. We are thus of the view that present appeal becomes infructuous. In the result the present appeal stands dismissed as infructuous. Order pronounced in the open court on 6th March, 2020.

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