What did the Tribunal hold?

The Tribunal held that the appeal was a duplicate and had been wrongly filed by the Revenue. Therefore, the appeal was dismissed.

The Revenue filed an appeal against an order of the CIT(A). The assessee pointed out that a similar appeal on the same grounds was already disposed of by the Tribunal. The Assessing Officer also confirmed the appeal was mistakenly filed a second time.

What were the issues?

Whether the appeal filed by the Revenue was a duplicate and if it should be dismissed on that ground.

ACIT vs Sri Subhash Kumar Agarwal | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH (B

Before: Shri P.M. Jagtap(KZ) & Shri A.T. Varkey]

order : July 10, 2019 ORDER Per P.M. Jagtap, Vice President (KZ) This appeal filed by the Revenue is directed against the order of Ld. CIT(A) – 20, Kolkata dated 21st March, 2017 for Assessment Year 2013-14.

At the time of hearing fixed today, the learned counsel for the assessee has pointed out that an appeal bearing was filed by the revenue before the Tribunal against the same order of the Ld. CIT(A) – 20, Kolkata dated 21.03.2017 on the same grounds and the same has already been disposed off by the Tribunal vide its order dated 01.07.2019. He has submitted that this appeal thus is a duplicate appeal wrongly filed by the Revenue and this position gets fortified by a letter dated 07.09.2017 of the concerned Assessing Officer already available on record stating that Assessment Year: 2013-14 Shri Subhash Kumar Agarwal this appeal was mistakenly filed for the second time and requesting for cancellation of the same. We accordingly dismiss this duplicate appeal wrongly filed by the Revenue.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 10th July, 2019.

ACIT, CC - 2(4), KOLKATA, KOLKATA vs. SRI SUBHASH KUMAR AGARWAL, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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