URJA CO OPERATIVE CREDIT SOCIETY LIMITED ,SANGLI vs. ASSESSING OFFICER WARD 1, SANGLI INCOME TAX DEPARTMENT

It emerges during the course of hearing with the able assistance coming from the Revenue’s side that the CIT(A)

2 ITA.No.421/PUN./2024 has dismissed the assessee’s lower appeal as infructuous being a “duplicate” appeal. Mr. Wazale vehemently argued in light of the CIT(A)'s detailed discussion in page-12 extracting “screen-shot” that the assessee herein has not suffered any prejudice as it will be still at liberty to pursue the another lower appeal preferred against the assessment dated 15.09.2021.

I have given my thoughtful consideration to the assessee’s pleadings and Revenue’s vehement arguments. It is made clear that although the assessee’s pleadings nowhere dispute the foregoing clinching fact of “duplicate appeals” filed against very assessment order dated 15.09.2021; the fact remains that the CIT(A) could not have dismissed it’s impugned lower appeal as infructuous without deciding the other quantum appeal. It is in these clinching facts and in the larger interest of justice that this tribunal deems it appropriate to restore the assessee’s instant appeal back to the CIT(A) for his appropriate adjudication after clubbing both the alleged lower twin appeals for afresh adjudication as per law as provided u/sec.250(6) of the Act, preferably within three effective opportunities of hearing subject to the rider that it shall be taxpayer’s sole risk and responsibility to prove the in consequential proceedings. Ordered accordingly.