SRIRAMULU YALLAPU,BHADRACHALAM vs. INCOME TAX OFFICER, WARD -1, KOTHAGUDEM

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ITA 530/HYD/2023Status: DisposedITAT Hyderabad14 November 2023AY 2017-20182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that filing a second appeal for the same relief against the same order, when a substantial appeal has already been filed and numbered, is not maintainable. Therefore, the present appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed under Section 144 of the Income Tax Act. The registry pointed out that the assessee had already filed another appeal against the same appellate order, and the fee was adjusted against that prior appeal.

What were the issues?

The primary issue was the maintainability of a second appeal filed by the assessee against the same order for which a prior appeal was already pending and had consumed the deposited fee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD

Before: SHRI LALIET KUMAR

For Respondent: Ms. P. Sumitha, Sr. AR
Hearing: 14/11/2023Pronounced: 14/11/2023

Assessment Year: 2017-18 Sriramulu Yallapu, Vs. The Income Tax Officer, Bhadrachalam. Ward – 1, Kothagudem. PAN : AHKPY9028P (Appellant) (Respondent) Assessee by: None. Revenue by: Ms. P. Sumitha, Sr. AR. Date of hearing: 14/11/2023 Date of pronouncement: 14/11/2023 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2017-18 arises from the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dt.28.08.2023 invoking proceedings under section 144 of the Income Tax Act, 1961 (in short, “the Act”).

2.

In this case, the Registry has pointed out a note 31.10.2023 that the assessee has already e-filed an appeal against the same first appellate order [CIT(A)’s] order dt.28.08.2023 which is also fixed for hearing today bearing No.509/Hyd/2023. The Registry further pointed out that the fee deposited by the assessee has already been adjusted against the appeal No.509/Hyd/2023 and nothing is available to be adjusted as a fee for filing the present appeal.

3.

On perusal of the record, I opine that once the assessee has preferred substantial appeal which has already got numbered as ITA 509/Hyd/2023, claiming the same relief against the same CIT(A)’s order dt.28.08.2023 through the present appeal is not maintainable. Therefore, the present appeal is dismissed as not maintainable.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the Open Court on 14th day of November, 2023.

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