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<h1>Revenue's Second Appeal Dismissed as Infructuous</h1> <h3>Asst. Commissioner of Income Tax, Circle 4 (1) (1), Bangalore Versus M/s. Kontoor Brands India Pvt. Ltd., (Formerly known as VR Brands India Pvt. Ltd.)</h3> Asst. Commissioner of Income Tax, Circle 4 (1) (1), Bangalore Versus M/s. Kontoor Brands India Pvt. Ltd., (Formerly known as VR Brands India Pvt. Ltd.) - ... 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.