DCIT, BANGALORE vs SRI. H. PRAKASHCHAND KOTHARI, BANGALORE

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SMT. ASHA VIJAYARAGHAVAN & SHRI ABRAHAM P. GEORGE

For Appellant: Shri P.V. Pradeep Kumar, Addl. CIT(DR)

For Respondent: Shri Surajmal Daga, CA

Hearing: 15.10.2015Pronounced: 16.10.2015

Per Asha Vijayaraghavan, Judicial Member

This appeal by the Revenue is against the order dated 24.06.2014 of the CIT(Appeals)-III Bangalore relating to assessment year 2008-09.

It was clarified that by mistake the Registry had listed the case for hearing on 14.10.2015 before ‘A’ Bench. The mistake was due to inadvertence as the hearing date was fixed with reference to defect notice for rectification of defects. The defects have been rectified on 28.3.2013. We find that the appeal against the very same order of the CIT(Appeals) has been heard and order passed on 29.6.2015 in ITA No.1242/Bang/2014. Hence this appeal in becomes infructuous and the same is dismissed as infructuous.

In the result, the appeal is dismissed. 3.

Pronounced in the open court on this 16th day of October, 2015.

DCIT, BANGALORE vs. SRI. H. PRAKASHCHAND KOTHARI, BANGALORE