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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI LALIET KUMAR
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”).
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.
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.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the Open Court on 14th day of November, 2023.