ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4(1)(1), BANGALORE vs. M/S. KONTOOR BRANDS INDIA PRIVATE LIMITED, BANGALORE

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ITA 1431/BANG/2019Status: DisposedITAT Bangalore28 November 2019AY 2011-125 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 found that the revenue was filing a second appeal for the same order and assessment year, which was already decided by a coordinate bench. Therefore, the current appeal was deemed infructuous.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee pointed out that a coordinate bench had already decided the revenue's appeal for the same assessment year.

What were the issues?

Whether a second appeal by the revenue against the same order and assessment year, after a coordinate bench has already decided it, is maintainable.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Smt. Shreya L, C.A
For Respondent: Shri G. Gurusamy, CIT (D.R)
Hearing: 20.11.2019Pronounced: 27.11.2019

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals)-7, Bangalore passed u/s 143(3) and u/s 250 of the Income Tax Act, 1961.

2.

At the time of hearing, the learned Authorised Representative of the assessee filed a letter and submitted that for the same assessment year, the Hon'ble Tribunal in Revenue’s appeal heard on 14.06.2019 and passed the orders on 28.6.2019. Whereas the Revenue has to file Revised Form No.36. On perusal of letter filed on 13.6.2019, the Revenue is refiling the appeal in new name. The letter dt.12.6.2019 is read as under :

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