M/S. SATI TRADE AGENCY PVT. LTD.,SILIGURI vs. ITO, WARD 5(1), KOLKATA, KOLKATA

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ITA 905/KOL/2017Status: DisposedITAT Kolkata23 May 2018AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the assessee is not entitled to prefer two appeals against the same order. Therefore, the current appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee had previously filed two appeals against the same CIT(A) order, one of which was dismissed for non-prosecution and a miscellaneous application was pending.

What were the issues?

Whether an assessee can file multiple appeals against the same order of the CIT(A) before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Hearing: 14.05.2018Pronounced: 23.05.2018

Per Shri M. Balaganesh, AM

1.

1. The appeal filed by the assessee is against the order of Ld. CIT(A)-2, Kolkata dated 22.02.2016 for AY 2008-09.

2.

At the time of hearing, the Ld. AR stated that the assessee had preferred an appeal before this Tribunal twice against the very same order of Ld. CIT(A). She also submitted that the first appeal filed by the assessee has been dismissed for non-prosecution by this Tribunal against which a Misc. Application has been preferred before this Tribunal and the same is pending. Without prejudice to the final outcome of recalling of the said appeal, the assessee would like to withdraw the impugned appeal filed before this Tribunal. The Ld. DR did not raise any objection to the said proposal of the Ld. AR.

3. We have heard rival submissions. In the facts narrated by the Ld. AR, we hold that the impugned appeal before this Tribunal is to be dismissed as withdrawn as the assessee is not entitled to prefer two appeals against one order.

M/s. Sati Trade Agency P. Ltd., AY- 2008-09

3.

In the result, appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court on 23.05.2018 Sd/- Sd/- (Aby. T. Varkey) (M. Balaganesh) Judicial Member Accountant Member Dated : 23rd May, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – M/s. Sati Trade Agency Pvt. Ltd., C/o Pawan Kumar Agarwal, Shree Shyam Complex, Ashrampara, By lane, Sevoke Road, Siliguri-734 001. Respondent – ITO, Ward-5(1), Kolkata. 2 3. The CIT(A) Kolkata.

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