HALMIRA ESTATE TEA PVT. LTD.,KOLKATA vs. ITO, WARD-4(4), KOLKATA

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 710/KOL/2024 Assessment Year: 2015-16 Halmira Estate Tea Pvt. Ltd....................................................Appellant [PAN: AAACH 6210 N] Vs. ITO, Ward-4(4), Kolkata........................................................Respondent Appearances: Assessee represented by: P.J. Bhide, A/R. Department represented by: I. Jamir, CIT D/R. Date of concluding the hearing : July 1st, 2024 Date of pronouncing the order : July 24th, 2024 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2015-16 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ld. ‘CIT(A)’] dated 07.02.2024 arising out of the assessment order framed u/s 144 read with Section 263 read with Section 144B of the Act dated 26.09.2021. 2. Ld. Counsel for the assessee challenges the impugned order of the ld. CIT(A) thereby submitting that the ld. CIT(A) dismissed the appeal of the assessee ignoring the real fact that for the same issue the Tribunal in ITA No.

I.T.A. No.: 710/KOL/2024 Assessment Year: 2015-16 Halmira Estate Tea Pvt. Ltd. 382/KOL/2021 has confirmed the order of the Assessing Officer (hereinafter referred to as ld. 'AO') against which the present appeal has been dismissed by the ld. CIT(A) that is erroneous and the order passed by the ld. CIT(A) has become infructuous. 2.1. Ld. Counsel for the assessee submitted that after passing the order of the AO dated 26.09.2021 ld. Pr. CIT u/s 263 of the Act has held that the impugned order passed by the AO appears to be erroneous and prejudicial to the interests of the revenue, that order of the ld. Pr. CIT has been challenged by the assessee before the Tribunal bearing ITA No. 382/KOL/2021 in which the Tribunal has allowed the appeal of the assessee confirming the order of the AO. Hence, any order passed subsequently in appeal by the ld. CIT(A) has become infructuous. He has filed photocopy of the decision of this Tribunal passed in ITA No. 382/KOL/2021. 3. Ld. D/R did not raise any objection. 4. After hearing the submissions of the ld. Counsel for the assessee we have perused the record and find as thus: a) The assessee is a company and income of Rs. 2,63,990/- declared in the return of income for AY 2015-16. b) The said order of the AO has been reversed by the ld. Pr. CIT u/s 263 of the Act. c) The order of the ld. Pr. CIT passed u/s 263 of the Act has been challenged by the assessee before this Tribunal bearing ITA No. 382/KOL/2021. d) The Tribunal in ITA No. 382/KOL/2021 has confirmed the order of the AO by allowing the appeal of the assessee. e) The order of the Tribunal passed on 27.02.2024. f) The present appeal against which the impugned order passed by the ld. CIT(A) was in fact passed on 07.02.2024 i.e. prior to the passing of the order of the Tribunal.

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I.T.A. No.: 710/KOL/2024 Assessment Year: 2015-16 Halmira Estate Tea Pvt. Ltd. 4.1. On perusal of the records, it admits of no doubt that the issues are the same in which Tribunal has already passed an order in favour of the assessee. Hence, any order passed subsequently for the same issue by the ld. CIT(A) has got no relevance and it is infructuous. Keeping in view the entire facts of the case, the order of the ld. CIT(A) does not stand and accordingly, the same is hereby dismissed as infructuous. 5. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open Court on 24th July, 2024. Sd/- Sd/- [Manish Borad] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 24.07.2024 Bidhan (P.S.) Copy of the order forwarded to: 1. Halmira Estate Tea Pvt. Ltd., 23, Pankaj Mullick Sarani, Kolkata, West Bengal, 700019. 2. ITO, Ward-4(4), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.

//True copy // By order

Assistant Registrar ITAT, Kolkata Benches Kolkata

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