ASST. C.I.T., MANGALORE vs. M/S BOLA RAGHAVENDRA KAMATH & SONS, KARKALA

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ITA 26/BANG/2015Status: DisposedITAT Bangalore08 June 2015AY 2011-122 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 found that one of the appeals was a duplication of the other. Therefore, one of the appeals was dismissed as not maintainable.

What were the facts?

The revenue filed two appeals before the ITAT against the same order of the CIT(A) for the same assessment year and the same assessee. The Departmental Representative acknowledged this duplication.

What were the issues?

Whether multiple appeals filed against the same order by the same assessee are maintainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SMT. P. MADHAVI DEVI & SHRI JASON P.BOAZ

For Appellant: Shri P.Dhivahar, JCIT(DR)
For Respondent: Shri V.Srinivasan, CA
Hearing: 18/05/2015Pronounced: 08/06/2015

This appeal by the revenue is directed against the order of the CIT(A), Mysore, dated 19/08/2014 for the assessment year 2011-12. We find that before ‘C’ bench are both against the very same order of the CIT(A), Mysore, dated 19/8/2014 in the case of the very same assessee. At the time of hearing, the learned

M/s. Bola Surendra Kamath & Sons Page 2 of 2 Departmental Representative submitted that these two appeals are against the same order and one appeal may be dismissed as it is duplication of appeals. In view of the same, is dismissed as not maintainable.

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