ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI vs. ASIRVAD MICRO FINANCE LIMITED, CHENNAI

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ITA 1610/CHNY/2024Status: DisposedITAT Chennai18 September 2024AY 2021-22Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that a previous order from a coordinate bench had already set aside the CIT(A)'s order and directed fresh adjudication of all issues. Therefore, the present appeal filed by the Revenue was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee also filed an appeal against the same CIT(A) order, which was set aside by a coordinate bench to adjudicate all issues afresh. Consequently, the Revenue's appeal became infructuous.

What were the issues?

Whether the appeal filed by the Revenue is infructuous as the impugned order has already been set aside by a coordinate bench for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 18.09.2024Pronounced: 18.09.2024

Aforesaid appeal filed by the Revenue is directed against the order of Learned Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-2, Lucknow [hereinafter “CIT(A)”] dated 27.12.2023.

2.

When this appeal is taken up for hearing, the Ld. Authorized Representative (AR) of the assessee before us submitted that the assessee has also filed an appeal against the order of Ld. CIT(A) vide for A.Y 2021-22 and the Hon’ble Bench vide letter dated 03.07.2024 had set aside the order of Ld. CIT(A) to adjudicate all the issues afresh. Hence, the appeal of Revenue becomes infructuous.

3.

We have perused the order passed by this Bench in vide order dated 03.07.2024 against the order of Ld. CIT(A) vide DIN & Order No:ITBA/APL.S/250/2023- 24/1059110554(1) dated 13.11.2022 in which the Hon’ble Bench has directed as under:

“3. Since, the grounds urged by the assessee has not been adjudicated by Ld. CIT(A) and the impugned order is deficient, we set aside the impugned order and direct the Ld. CIT(A) to adjudicate all the issues afresh. The assessee is directed to substantiate the same.”

4.

As the order of Ld. CIT(A) against which the Revenue has filed has been set aside to adjudicate all the issues afresh. Hence, the appeal filed by the Revenue becomes infructuous and therefore, dismissed.

5.

In the result, the appeal filed by the Revenue is dismissed as infructous.

Order pronounced in the open Court on 18th September, 2024.

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