Income Tax Appellate Tribunal (ITAT) Appeal

Parties Involved

Facts Summary

This appeal was filed by the revenue against the order dated 10.06.2024 of the National Faceless Appeal Centre [‘CIT(A)’] under Section 250 of the Income-tax Act, 1961 for the assessment year 2020-21. The appeal was filed with a delay of 362 days, and the revenue petitioned for condonation of the delay, which was granted. The respondent argued that the appeal was infructuous as the Tribunal had already decided a similar appeal (ITA No.2612/Kol/2024 dated 16.10.2025) in favor of the assessee for the same assessment year and against the same appellate order. The revenue conceded this point.…

Legal Issues

• 1. Whether the appeal filed by the revenue is infructuous due to a prior decision by the Tribunal on the same issue and facts.

Judgment Outcome

Decided in favour of Assessee.

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