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Income Tax Appellate Tribunal, “A” BENCH : KOLKATA
Before: Shri P.M.Jagtap, AM & Shri S.S. Viswanethra Ravi, JM
These two appeals by the Revenue are against the separate orders dt. 09-01-2017 of the Learned Commissioner of Income Tax(Appeals), 3, Kolkata for the A.Ys 2009-10 and 2012-13. Since the issue(s) and facts involved in both the appeals are similar and identical, therefore, they heard together and with the consent of both the parties we decided to dispose of the same by a consolidated order for the sake of convenience.
First, we shall take up the appeal in A.Y 2009-10- by the revenue.
After hearing both the parties and perusing the record, we find that the present appeal arises from giving effect in pursuance of the order dt. 25-03-2014 passed u/s. 263 by the CIT, Kolkata-III, Kolkata. The ld. AR placed on record consolidated order dt. 9-9-2016 passed by this Tribunal in assessee’s own case for the A.Ys 2008-09 & 2009-10, & 729/Kol/2014 and submitted that this Tribunal, Kolkata Bench vide its order quashed the order passed by the CIT u/s. 263 of the Act and held that the order passed by the AO is neither erroneous nor prejudicial to the interest of Revenue and argued that the present appeal filed by the revenue is liable to be dismissed. On perusal of order dt. 9-9-2016, we find force in the arguments/submissions of the ld.AR. Accordingly, the ground(s) raised by the revenue in the present appeal, requires no adjudication in our opinion and become infructuous. The appeal filed by the revenue in A.Y 2009-10 is dismissed as infructuous.
Now, we shall take up the appeal – for the A.Y 2012-13- by the revenue.
Ground raised by the revenue in for the A.Y 2012-13 is similar and identical with that of A.Y 2009-10, which we have already discussed in the aforementioned para and disposed of by relying on the consolidated order dt. 09-09-2016 in assessee’s own case, supra. Following same view as rendered in ITA No. 590/Kol/2017 A.Y 2009- 10, the ground raised by the revenue in ITA No. 591/Kol/2017 for the A.Y 2012-13 is dismissed as infructuous.
In the result, both the appeals of revenue are dismissed. Order pronounced in the Court on 21 .08.2018