What did the Tribunal hold?

The Tribunal noted that the Revenue had filed a duplicate appeal. The Revenue's representative admitted this and requested to withdraw the appeal.

The Revenue filed two appeals against the same order of the CIT(A) for the assessment year 2008-09. One appeal had already been disposed of by the ITAT.

What were the issues?

Whether the Revenue's appeal is infructuous as a duplicate appeal was filed and the original appeal was already adjudicated.

ACIT vs Vyakti Vikas Kendra India | ITAT Ahmedabad 2022

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Smt. Annapurna Gupta & Shri TR Senthil Kumar

For Appellant: Shri Mudit Nagpal, CIT/DR

For Respondent: Shri Bandish Soparkar, A.R

Appellant by : Shri Mudit Nagpal, CIT/DR Respondent by : Shri Bandish Soparkar, A.R. Date of hearing : 11-02-2022 Date of pronouncement : 14 -02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:-

The present appeal has been filed by the Revenue against the order passed by the Commissioner of Income Tax (Appeals)-4, Ahmedabad, (in short referred to as CIT(A)), dated 25-02-2019, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2008-09.

2. On the earlier date when the appeal came up for hearing on 10-02-22, Ld.Counsel for the assessee pointed out that the Revenue had filed two appeals against the same order of the CIT(A) and the earlier appeal in ITA Page No 2 ACIT (Exemption) vs. Vyakti Vikas Kendra India No.687/Ahd/2019 already stood disposed by the ITAT vide its order dated 12-01- 22. Copy of the order was placed before us. Ld. DR was asked to file his submissions in writing in this regard before us.

During the course of hearing, today ,Ld.DR fairly admitted that it was a duplicate appeal filed by the department as pointed out by the Ld.Counsel for the assessee . He therefore pleaded withdrawing the same. An application in writing was filed before us in this regard, the contents of which are reproduced hereunder: 11.02.2022 The Dy./Asstt. Commissioner of Income Tax, (Exemption) Circle-1, Ahmedabad

Sir/Madam,

Sub: Appeal filed before the Hon’ble ITAT, Ahmedabad in the case of vyakti Vikas Kendra India, Ahmedabad – Request for withdrawal of Departmental appeal- Reg.

Kindly refer to the above

In this context, during the course of hearing today i.e. 11.02.2022, the Hon’ble Member ITAT, ‘B’ Bench, Ahmedabad has directed to the Sr. D.R., ITAT-2, Ahmedabad to withdraw the Departmental Appeal filed in the case of above named assessee i.e. A.Y. 2008-09.

2.1. On perusal of this office records, it is noticed that in the case of abovenamed assesse two appeals has been filed by the 0/o. DCIT (Exempt), Circle-1, Ahmedabad vide letter No. ACIT (Exemp)/Cir-1/Appeal/2019-20 dated 16.02.2019 (filed in the 0/o. ITAT, Ahmedabad on 08.02.2019- for A.Y. 2008-09 in ‘C’ Bench) and ( A.Y. 2008-09 in ‘B’ Bench)

2.2 In this case, the Hon’ble Tribunal has passed an order on 12.01.2022 in for A.Y. 2008-09. Further, on perusal of facts of case of both the appeals filed by your office. It is found that both the same.

Page No 3 ACIT (Exemption) vs. Vyakti Vikas Kendra India 3. In view of the above facts, I am directed by the Sr. D.R., ITAT-2, Ahmedabad to request you to withdraw the pending Departmental appeal in for A.Y. 2008-09 immediately without fail.

Yours faithfully (C.M. Vasani) Income Tax Officer, (ITAT)-2 For Sr. D.R., ITAT, ‘B’ Bench, Ahmedabad

In view of the above since admittedly the appeal of the Revenue against the impugned order of the Ld.CIT(A) already stands adjudicated vide order dated 12-01- 22, the present appeal is dismissed as infructuous.

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

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