What did the Tribunal hold?

The Tribunal held that the present appeal was wrongly filed and was superfluous as a similar appeal was already pending. Therefore, the appeal was dismissed.

The Revenue filed an appeal against an order of the CIT(Appeals) for the assessment year 2012-13. It was observed that the Revenue had already filed a similar appeal with identical grounds for the same assessment year.

What were the issues?

Whether a superfluous appeal, filed when a similar appeal is already pending, is maintainable.

ITO vs M/S Sai Balaji Cottons, Bellary | ITAT Bangalore 2019

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI JASON P. BOAZ

For Appellant: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru

For Respondent: Shri Narendra Sharma, Advocate

Hearing: 09.07.2019Pronounced: 19.07.2019

Date of hearing : 09.07.2019 Date of Pronouncement : 19.07.2019 O R D E R Per N V Vasudevan, Vice President

This is an appeal by the Revenue against the order dated 12.2.2016 of CIT(Appeals), Gulbarga, relating to assessment year 2012-13.

It is noticed that the revenue has already filed an appeal against the aforesaid order of the CIT(A), Gulbarga and the same has been numbered as for AY 2012-13. The grounds of appeal are also identical in both the appeals. This appeal has apparently been wrongly filed. Hence, this appeal is liable to be dismissed as superfluous and the decision in ITA No.841/Bang/2016 would address the grievance of the revenue projected in this appeal. Hence, this appeal is dismissed.

In the result, the appeal by the revenue is dismissed as superfluous.

Pronounced in the open court on this 19th day of July, 2019.

INCOME TAX OFFICER WARD-2, BELLARY vs. M/S SAI BALAJI COTTONS, BELLARY

What did the Tribunal hold?

What were the facts?

What were the issues?

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