ASST.COMMISSIONER OF INCOME TAX, ROURKELA CIRCLE, ROURKELA, UDITNAGAR, ROURKELA V. DALMIA BHARAT LIMITED (SUCCESSOR OCL INDIA LIMITED), NEW DELHI

ITA 306/CTK/2024

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax, Rourkela Circle against Dalmia Bharat Limited concerning an order passed by the Commissioner of Income Tax (Appeals)-7, Delhi, for the Assessment Year 2007-08. Initially, the Revenue filed an appeal at ITAT Delhi Benches, which was later transferred to ITAT Cuttack Bench due to the jurisdiction of the merged entity, Dalmia Bharat Ltd. However, the appeal was found to be a duplicate of an existing appeal for the same assessment year and thus dismissed as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396676 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: NITESH AGARWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.306/CTK/2024 (ASSESSMENT YEAR: 2007-08) Assistant Commissioner of Income Tax, Rourkela Circle, Rourkela. Vs. Dalmia Bharat Limited (Successor OCL India Limited), 11th and 12th Floor, Hansalaya Building, 15, Barakhamba Road, New-Delhi 110001 PAN: AABCO8750F (Appellant) (Respondent) Assessee by Mr. Nitesh Agarwal, CA Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29/05/2025 Date of Pronouncement 29/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of ld. Commissioner of Income Tax (Appeal)- 7, Delhi [CIT(A), in short] dt. 24.03.2015 passed in appeal No. 523/2014-15 for Assessment Year 2007-08. 2. Brief facts of the case are that the Revenue had initially filed an appeal at ITAT Delhi Benches, Delhi bearing ITA No. 3767/Del/2015 against the above stated order of ld. CIT(A) passed in the case of M/s OCL India Ltd. Thereafter, as a result of merger of M/s OCL India Ltd. with the respondent, M/s Dalmia Bharat Ltd., the coordinate bench of Tribunal had asked the revenue to file a 2 ITA No. 306/CTK/2024 ACIT Vs. Dalmia Bharat Ltd. revised Form 36. In compliance with the directions, the AO had filed revised Form 36 at ITAT Delhi Benches and with ITAT Cuttack Bench also. The revised Form 36 was filed at ITAT, Cuttack Bench for the reason that the merged entity, M/s Dalmia Bharat Ltd. is assessed at Rourkela which falls within the territorial jurisdiction of Cuttack Bench. During hearing before the Cuttack bench of ITAT on 11.11.2024, the coordinate bench has made a request to the hon’ble President, ITAT for transfer of the appeal to Delhi Benches on the basis of situs of AO. Accordingly, the hon’ble President, ITAT vide order dt. 28.03.2025 transferred the appeal of the revenue from ITAT, Cuttack Bench to ITAT, Delhi benches. Copy of order of hon’ble President is placed on record. 3. At the time of hearing, the ld. counsel for the assessee, vide letter dated 18 th September, 2024, placed on record, submitted that for the subject assessment year, i.e. AY 2007-08, original appeal against the above stated order of CIT(A) was before the Co-ordinate “D” bench of ITAT Delhi, in ITA No. 3767/Del/2015 wherein the effective hearing had taken place when the appeal of the revenue was lastly fixed on 16.05.2025. He, therefore, submitted that the present appeal was inadvertently filed by revenue before Cuttack bench, being duplicate is thus infructuous as the other appeal for same assessment year in ITA No. 3767/Del/2015 has already been listed for hearing. He thus prayed that the present appeal of the Revenue be dismissed. 4. On the other hand, Ld. Sr. DR has re-coutioned the above facts. 3 ITA No. 306/CTK/2024 ACIT Vs. Dalmia Bharat Ltd. 5. In view of above facts, the present appeal bearing No. 306/CTK/2024 being duplicate of ITA No. 3767/Del/2015 is therefore, dismissed Order pronounced in open court on 29/05/2025 Sd/- Sd/-/- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30/05/2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "