What did the Tribunal hold?

The Tribunal noted that this appeal was a duplicate filing. The original appeal by the revenue in ITA No.464/CTK/2025 was already pending. Therefore, this appeal was dismissed as a duplicate filing.

This is an appeal filed by the revenue against the order of the CIT(E), Bhubaneswar-2. The appeal is for the assessment year 2011-2012. The revenue's representative was Shri Vijay Singh, Sr. DR, and the assessee's representative was Shri M.R. Sahu, AR.

What were the issues?

Dismissal of appeal as a duplicate filing.

DCIT vs Hill View Hire Purchase Private… | ITAT Cuttack 2025

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 01/12/2025Pronounced: 01/12/2025

(नििाारण वर्ा / Assessment Year : 2011-2012) DCIT, Central Circle, Sambalpur Vs Hill View Hire Purchase Pvt. Ltd. A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AACCH 1018 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR नििााररती की ओर से /Assessee by : Shri M.R.Sahu, AR सुनवाई की तारीख / Date of Hearing : 01/12/2025 घोषणा की तारीख/Date of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the revenue against the order passed by the ld. CIT(E), Bhubaneswar-2, dated 31.07.2025, for the assessment year 2011-2012.

This appeal is a duplicate appeal and the original appeal of the revenue in is pending, consequently, this appeal is dismissed as duplicate filing.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE SAMBALPUR vs. HILL VIEW HIRE PURCHASE PRIVATE LIMITED, ROURKELA

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