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

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 :

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.

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 :

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