Loading judgment…
Facts
The revenue's appeal was filed against the CIT(A)'s order for AY 2011-12. The assessee had previously filed an appeal against the same order, which was allowed by the Tribunal on legal grounds, quashing the reopening of assessment under section 147 of the Act. The revenue later filed a miscellaneous application to recall the earlier order, arguing it was not heard together with their appeal.
Held
The Tribunal noted that the assessee's appeal had already attained finality, and the previous order quashing the reopening of assessment was not suffering from any apparent mistake. Consequently, the revenue's current appeal, filed after the assessee's appeal was decided, was deemed infructuous.
Key Issues
Whether the revenue's appeal has become infructuous due to a prior final order of the Tribunal in the assessee's appeal concerning the same order and assessment year.
Sections Cited
147, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
order
: February 18, 2026 ORDER
Per Pradip Kumar Choubey, Judicial Member:
This appeal filed by the revenue is directed against the order dated 23.05.2023 of the NFAC, Delhi (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2011–12.
The appeal has been filed by the assessee with a delay of 29 days and the assessee has filed a petition for condonation of the delay. After going over the said petition, we find sufficient reasons for the delay and consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits.
At the very outset, the ld. AR has submitted that the appeal filed by the revenue has become infructuous as the Tribunal against the same order has passed order in on 08.01.24 filed by the Delighted Holdings Pvt. Ltd assessee on legal issue and quashed the reopening of the assessment proceedings u/s 147 of the Act. The ld. AR submits that the present appeal has been filed by the revenue on merit that was not brought into the knowledge of the Tribunal nor into the knowledge of the assessee that any appeal filed by the department against the same order. The ld. AR also drew our attention to the order passed by the Tribunal in M.A No.44/Kol/2024 filed by the revenue with prayer to recall the order passed in on the issue that the appeal of the revenue has not been heard together with the appeal of the assessee that has already been dismissed by the Tribunal. The ld. AR placed a copy of the order passed in and copy of order M.A No.44/Kol/2024.
The ld. DR made no comment but only submitted that the appeal of the revenue has not been disposed of on merits where the appeal of the assessee has disposed on legal grounds. Hence the prayer is that the appeal of the revenue be decided on merits.
Upon hearing the submissions of the respective parties and on perusal of the order filed by the assessee, we find that against the order dated 23.05.2023 of the ld. CIT(A) for the assessment year 2011-12 (the present appeal has been filed against the same order for the same assessment year by the revenue), the assessee has preferred appeal before the Tribunal on the legal ground of reopening of the assessment u/s 147 of the Act which has been decided by the Tribunal vide order dated 08.01.2024 by allowing the appeal of the assessee and quashing the reopening of the assessment order passed u/s 147 of the Act. By that time, none was aware regarding pendency of the appeal filed by the revenue. Later on, we find that a M.A No.44/Kol/2024 has been filed by the revenue and prayer of the revenue is that since the appeal of the Delighted Holdings Pvt. Ltd revenue was not heard together with the appeal of the assessee therefore, the order passed by the Tribunal in be recalled and heard together on merits. We find that the Tribunal has already dismissed the M.A No.44/Kol/2024 by observing as under:
5. After hearing the rival contentions and perusing the materials available on record, we find that in this case at the time of hearing of the assessee’s appeal neither the assessee nor the Revenue pointed has out that any appeal by the Revenue against the order of ld. CIT (A) is pending in the Tribunal and accordingly, the assessee’s appeal in was heard on 13.12.2023 and disposed off vide order dated 08.01.2024. We observe that vide said order the co-ordinate Bench has quashed the reopening of assessment u/s 147 on the ground that non-application of mind by the ld. AO as well as on borrowed satisfaction as stated hereinabove. In our opinion, the order passed by the co-ordinate Bench is not suffering from any apparent/ prima facie mistake which warrant recalling of the said order. Even if the order is recalled, it would not serve any meaningful purposes as the reopening of assessment has been quashed. Therefore, we are inclined to dismiss the MA filed by the Revenue.
Keeping in view the above discussion, we find that when the appeal filed by the assessee against the order dated 23.05.2023 of the ld. CIT(A) has attained finality vide Tribunal’s decision in on 08.01.2024, therefore, the present appeal filed by the revenue has become infructuous and the same is hereby dismissed.
In the result, the appeal filed by the revenue is dismissed.
Kolkata, the 18th February, 2026.