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Facts
The assessee filed an appeal against an order passed by NFAC Delhi for A.Y. 2017-18. The Ld. DR informed the Tribunal that an earlier appeal (ITA No. 2193/Mum/2025) for the same assessment year, with identical grounds and impugned order, had already been remitted by the Tribunal to the AO for a fresh assessment.
Held
The Tribunal found that the grounds of appeal and the impugned order in the current case were identical to those in the previously decided ITA No. 2193/Mum/2025. Since an order had already been passed by the Tribunal in the earlier appeal, the present appeal was deemed infructuous and dismissed.
Key Issues
Whether an appeal is maintainable when identical grounds and the impugned order have already been adjudicated in an earlier appeal for the same assessment year before the same tribunal.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI
Per: Smt. Beena Pillai, J.M.: The Present appeal filed by the assessee arises out of order dated 21/02/2024 passed by NFAC Delhi, for assessment year 2017-18.
At the outset, the Ld.DR submitted that vide order dated 22/07/2025 in this Tribunal for the very same assessment year, remitted identical grounds back to A.Y. 2017-18 Chandrashekhar Dinkar Chavan the Ld.AO to pass fresh assessment order. He submitted that the impugned order referred to in the said order passed by this Tribunal is also identical. The Ld.AR has filed the said order in support of the submission.
On perusal of the said order I note that, the grounds raised
by the assessee in the present appeal as well as a ground raised in are identical and similarly worded. It is noted that the impugned order is also same in both these appeals.
4. Considering the fact that the assessee has once again filed appeal against the same impugned order the present of field becomes as the earliest appeal filed has been considered by the tribunal in which an order has been passed. In the result the present appeal filed by the assessee stands dismissed as infructuous. Order pronounced in the open court on 30/09/2025