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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI CHANDRA POOJARI
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-1, Coimbatore, dated 07.05.2013 and pertains to assessment year 2007-08.
There was a delay of six days in filing this appeal by the Revenue. The Revenue has filed a petition for condonation of delay. We have gone through the petition and we find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal.
When the appeal was taken up for hearing, Sh. P.
Radhakrishnan, the Ld. D.R., pointed out that the Revenue has filed an appeal against the very same order of the CIT(Appeals) in I.T.A.
No.1797/Mds/2013. This Tribunal, by an order dated 11.02.2015, disposed of the appeal. The present appeal of the Revenue in is a duplication. Therefore, this appeal of the Revenue may not survive for adjudication.
None appeared for the assessee, inspite of issue of notice.
However, the Ld. representative for the assessee has written a letter, which is placed on record, saying that the Revenue has filed appeal against very same order of the CIT(Appeals), in I.T.A.
No.1797/Mds/2013, which was dismissed by this Tribunal by order dated 11.02.2015. Therefore, the present appeal of the Revenue against very same order of the CIT(Appeals) need not be adjudicated.
We have carefully gone through the orders of the lower authorities and also the appeal folder in I.T.A. No.1797/Mds/2013. In fact, the Revenue had filed the appeal against the very same impugned order of the CIT(Appeals) in I.T.A. No.1797/Mds/2013. This Tribunal, by order dated 11.02.2015, rejected the claim of the Revenue. Therefore, it is obvious that the present appeal filed by the Revenue in is duplication. Therefore, nothing survives for adjudication in this appeal.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced on 9th October, 2015 at Chennai.