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ITA No.1610/Chny/2024

Case No: ITA No.1610/Chny/2024
Court: Income Tax Appellate Tribunal, 'A' Bench, Chennai
Date: 9/18/2024

Parties Involved

appellantThe Asst. Commissioner of Income Tax, Corporate Circle-1(1), Chennai
respondentAsirvad Micro Finance Ltd.

Facts Summary

The appeal was filed by the Revenue against the order of the Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-2, Lucknow dated 27.12.2023. The assessee had also filed an appeal against the same order, which was set aside by the Hon'ble Bench vide order dated 03.07.2024. The Hon'ble Bench directed the Commissioner of Income Tax, Appeal, to adjudicate all the issues afresh. Consequently, the appeal filed by the Revenue became infructuous.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeal filed by the Revenue is infructuous after the Hon'ble Bench set aside the order of the Commissioner of Income Tax, Appeal?

Judgment Outcome

Decided in favour of Revenue.

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