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Facts
The assessee filed an appeal for AY 2021-22 against an assessment order. Subsequently, the assessee filed another appeal through e-filing and also a physical copy, which was numbered as ITA No. 5960/Del/2024.
Held
The Tribunal held that since the assessee had already filed an appeal against the same order (ITA No. 5918/Del/2024) which was pending adjudication, the present appeal was not maintainable and thus dismissed.
Key Issues
Whether an appeal is maintainable when a previous appeal against the same order is already pending before the Tribunal.
Sections Cited
144C(1)
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal has been preferred by the assessee for assessment year 2021-22 against the final Assessment Order dated 21/12/2023 passed by the A.O u/s 144C (1) of the Income Tax Act, 1961 ('Act' for short).
At the time of hearing, a letter dated 17/06/2025 was filed by 2. the assessee stating that the Assessee has already filed an Appeal before the Tribunal through e-filing portal which has been numbered as ITA No. 5918/Del/2024. Further submitted that, after physical copy of Appeal set with the registry of the Tribunal and inadvertently also paid the Court fee, therefore, the registry has considered it as a fresh Appeal and numbered as ITA No.
5960/Del/2024.
Considering the fact that the Assessee has already filed Appeal through e-filing before the Tribunal against the very same order impugned which is numbered as and the same is pending adjudication, the present Appeal filed on the very same cause of action is not maintainable. Therefore, the present Appeal is dismissed as not maintainable. It is hereby clarified that, this order of dismissal will not come in the way of the Assessee in pursuing the Appeal in pending adjudication before the Tribunal.
Order pronounced in the open court on 25th June, 2025