2019 (11) TMI 1701 - AT - Income Tax

Refiling the appeal in new name - HELD THAT - On perusal of the letter and the submissions of the learned Authorised Representative, found that the new Form No.36 dt.12.6.2019 was filed by Revenue in the name of M/s. Kontoor Brands India Pvt. Ltd. (formerly known as VF Brands India Pvt. Ltd.). Further the co-ordinate Bench of the Tribunal Revenue has filed the appeal and Tribunal has dismissed by order 2019 (7) TMI 25 - ITAT BANGALORE - Further filing of second appeal by Revenue against the same order of learned CIT (Appeals) 7, Bangalore for the Asst. Year 2011-12 shall not hold good and is infructuous. Accordingly we dismiss the appeal of the Revenue as infructuous.

Summary

Issues:
Appeal against order of CIT (Appeals)-7, Bangalore under sections 143(3) and 250 of the Income Tax Act, 1961.

Analysis:
The Appellate Tribunal ITAT Bangalore heard the appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-7, Bangalore. During the hearing, the learned Authorized Representative of the assessee presented a letter stating that for the same assessment year, the Tribunal had already passed orders in Revenue's appeal ITA No.42/Bang/2017 on 28.6.2019. The Revenue was required to file a Revised Form No.36. Upon examining the letter filed on 13.6.2019, it was noted that the Revenue refiled the appeal under a new name, M/s. Kontoor Brands India Pvt. Ltd. The Tribunal had already pronounced a decision on 28.6.2019 in a similar case for the assessment year 2011-12. As the Revenue had already filed a second appeal against the same order of the CIT (Appeals)-7, Bangalore for the assessment year 2011-12, the Tribunal deemed the current appeal as infructuous and dismissed it accordingly.

In conclusion, the Tribunal dismissed the appeal of the Revenue as infructuous. The order was pronounced in the open court on 27th Nov., 2019.