Income tax Officer Ward-2, Bellary V. M/s Sai Balaji Cottons , Bellary

ITA 321/BANG/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7914 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-07-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVAMSHI B ENGALURU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER I TA NO. 321/ BANG / 2017 ASSESSMENT YEAR : 2012 - 13 THE INCOME TAX OFFICER, WARD 2, BELLARY. VS. M/S. SAI BALAJI COTTONS, NO.3, HALAKUNDI VILLAGE, BELLARY. PAN: ABEFS 7173H APP EL L ANT RESPONDENT APP ELL ANT BY : SHRI VIKAS SURYAVAMSHI, ADDL.CIT(DR)(ITAT), BENGALU RU. R E SPONDENT BY : SHRI NARENDRA SHARMA, ADVOCATE DATE OF HEARING : 09. 0 7 . 201 9 DATE OF PRONOUNCEMENT : 19 . 0 7 . 201 9 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDE R DATED 12.2.2016 OF CIT(APPEALS), GULBARGA, RELATING TO ASSESSMENT Y EAR 2012-13. 2. IT IS NOTICED THAT THE REVENUE HAS ALREADY FILED AN APPEAL AGAINST THE AFORESAID ORDER OF THE CIT(A), GULBARGA AND THE SAM E HAS BEEN NUMBERED AS ITA NO.841/BANG/2016 FOR AY 2012-13. THE GROUND S OF APPEAL ARE ALSO IDENTICAL IN BOTH THE APPEALS. THIS APPEAL HAS APP ARENTLY BEEN WRONGLY FILED. HENCE, THIS APPEAL IS LIABLE TO BE DISMISSE D AS SUPERFLUOUS AND THE DECISION IN ITA NO.841/BANG/2016 WOULD ADDRESS THE GRIEVANCE OF THE REVENUE PROJECTED IN THIS APPEAL. HENCE, THIS APPE AL IS DISMISSED. ITA NO. 321/BANG/2017 PAGE 2 OF 2 3. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISM ISSED AS SUPERFLUOUS. PRONOUNCED IN THE OPEN COURT ON THIS 19TH DAY OF JULY, 2019. SD/- SD/- ( JASON P. BOAZ ) ( N.V . VASU DEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 19 TH JULY, 2019. / D ESAI S MURTHY / COPY TO: 1. THE APP ELLANT 2. THE R ESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUA R D F ILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.