DCIT, CIR-2, JALPAIGURI, Jalpaiguri V. M/s Uttar Banga Kshetriya Gramin Bank, Coochbihar

ITA 463/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1635 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D Z CHOWNGTHU
• Assessee Lawyers: DIVYA AGARWALLA ACA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA [BEFORE HONBLE SHRI J. SUDHAKAR REDDY, AM & HONBLE SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 463/KOL/2015 ASSESSMENT YEAR: 2004-05 D.C.I.T. CIR 2, JALPAIGURI.............................APPELLANT 2 ND FLOOR, C.R. BUILDING RACE COURSE PARA, NAYA BASTY, JALPAIGURI - 735101 M/S. UTTAR BANGA KSHETRIYA GRAMIN BANK RESPONDENT HEAD OFFICE, SUNITY ROAD P.O. + DIST. COOCHBEHAR - 736101 [PAN NO. AAAAK1555H] APPEARANCES BY: SHRI D.Z. CHOWNGTHU, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. MS. DIVYA AGARWALLA, ACA APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : AUGUST 21, 2017 DATE OF PRONOUNCING THE ORDER AUGUST 23, 2017 ORDER PER J. SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI DATED 19.03.2012 FOR THE ASSESSMENT YEAR 2004-05. 2. MS. DIVYA AGARWAL, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REVENUE HAD FILED AN APPEAL AGAINST THIS VERY ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) ON 14.06.2012 AND THAT THE A BENCH OF THE KOLKATA ITAT VIDE ITA NO. 927/KOL/2012 ORDER DATED 30.04.2015 HAS ADJUDICATED THE MATTER AND HENCE THIS APPEAL IS NOT MAINTAINABLE. SHE FILED COPIES OF THE EARLIER APPEAL FILED BY THE 2 I.T.A. NO. 463/KOL/2015 ASSESSMENT YEAR: 2004-05 M/S. UTTAR BANGA KSHETRIYA GRAMIN BANK REVENUE AS WELL AS THE ORDER OF THE ITAT DATED 30.04.2015. THE LEARNED DR COULD NOT CONTRADICT THE SAME. 3. IN VIEW OF THE ABOVE, WE DISMISSED THIS APPEAL OF THE REVENUE AS NOT MAINTAINABLE FOR THE REASON THAT THE REVENUE HAD ALREADY FILED AN APPEAL AND THIS BENCH OF THE TRIBUNAL HAD ALREADY ADJUDICATED THE SAME. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 23 RD , 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/08/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. UTTAR BANGA KSHETRIYA GRAMIN BANK, COOCHBEHAR 736101. 2. DCIT, CIRCLE 2, JALPAIGURI 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA