ACIT, CIR. 7(1), KOLKATA V. M/S APEX ENERGY RESOURCES PVT. LTD., KOLKATA

MA 25/KOL/2025

AI Insights

The case involves a Miscellaneous Application (MA No. 25/KOL/2025) by the Revenue seeking to recall an earlier Tribunal order (ITA No. 33/KOL/2024) on the grounds that the Revenue's appeal was not clubbed with the assessee's appeal in the decision-making process. The Revenue argued that both appeals should have been heard together and a common order should have been issued. However, the assessee's representative presented evidence that the Revenue's appeal had already been disposed of in a separate order (ITA No. 60/KOL/2024). Consequently, the Tribunal dismissed the Revenue's application as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771990 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2013-2014
• Other Referred Cases: Assistant Commission of Income Tax v. APEX Energy Resources Private Limited
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: S. JHAJHARIA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM MA No. 25/KOL/2025 (Arising in ITA No. 33/KOL/2024 for A.Y. 2013-14) ACIT, Circle 7(1), Aayakar Bhavan, P-7, Chowringhee Square, 5th floor, Kolkata-700069, West Bengal Vs. M/s Apex Energy Resources Private Ltd. C/o M/s Salarpuria Jajodia & co. 7, C.R. Avenue, 3 rd Floor, Kolkata-700072, West Benga (Applicant) (Respondent) PAN No. AAECA7503R Assessee by : Shri S. Jhajharia, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 08.08.2025 Date of pronouncement : 28.08.2025 O R D E R Per Rajesh Kumar, AM: By virtue of this miscellaneous application, the revenue seeks to recalling of the order passed by the Tribunal in ITA No. 33/KOL/2024 dated 10th May 2024, for A.Y. 2013-14, on the ground that the cross appeal by the revenue in ITA No. 60/KOL/2024 for A.Y. 2013-14 has not been clubbed and decided with the said appeal and therefore, the order passed by the Tribunal is prima facie and therefore needs to be recalled. 02. The ld. DR vehemently submitted before us that the both the appeals of the assessee as well as the revenue need to be clubbed together Printed from counselvise.com Page | 2 MA No.25/KOL/2025 M/s APEX Energy Resources Pvt. Ltd..l; A.Y. 2013-14 and heard together and a common order disposing off both these appeals should have been passed. However, in this case only the assessee’s appeal was disposed off by not clubbing the Revenue’s appeal. Therefore, the order may kindly be recalled. 03. The ld. AR on the other hand, placed before the Bench the order dated 5-11-2024 passed in ITA no. 60/KOL/2024 for A.Y. 13-14 in the case of Assistant Commission of Income Tax v. APEX Energy Resources Private Limited and submitted that since, the Revenues appeal stood disposed off, therefore, this miscellaneous application becomes infructuous and may be disposed. 04. After hearing the rival contentions and perusing the materials available on record, we find that in this case the assessor's appeal as well as revenue’s appeal stood disposed off by separate orders therefore, miscellaneous application filed by the revenue become infructuous and is accordingly disposed off and consequently dismissed. 05. In the result, the Miscellaneous Application of the Revenue is dismissed. Order pronounced in the open court on 28.08.2025. Sd/- Sd/- (SONJOY SARMA) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.08.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 MA No.25/KOL/2025 M/s APEX Energy Resources Pvt. Ltd..l; A.Y. 2013-14 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata Printed from counselvise.com "