What did the Tribunal hold?

The Tribunal found that the present appeal was a duplicate of an earlier appeal. Therefore, there was nothing further to adjudicate in the current appeal.

The assessee filed an appeal before the ITAT challenging an order for AY 2020-21. The assessee's representative submitted that the issue was already decided by the Tribunal in a previous appeal for the same assessee and assessment year.

What were the issues?

Whether the current appeal is infructuous as the issue has already been decided in a previous appeal for the same assessee and assessment year.

Chandrakant Shamappa Kontha… vs DCIT | ITAT Bangalore 2026

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT & SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.:2786/Bang/2025 Assessment Year : 2020-2021 Sri Chandrakanth The Deputy ShamappaKontha Commissioner of Income- 1 Parwati Nilaya, Raghavendra tax, Circle-1(1), Hubballi Apartment, Bhavani Nagar, Central Revenue Building, Vs. Hubli-580023, Hubli, Dharwad Navanagar, Hubballi- District, Karnataka 580025, Karnataka PAN: AHYPK0624K APPELLANT RESPONDENT

Assessee by : Sri. Sumanth Sudarshan, Advocate : Sri. N. Balusamy - JCIT Revenue by

Date of Hearing : 26-02-2026 Date of Pronouncement : 18-05-2026

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER 1. This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 17.09.2025 in respect of the assessment year 2020- 21. 2. When the matter was listed for hearing, the learned Authorized Representative submitted that this issue was already decided by this Tribunal in ITA No. 2396 & 2397/Bang/2024 dated 19.09.2025 in respect of the same assessee for the very same assessment year and therefore submitted that the present appeal becomes infructuous and

ITA Nos.: 2786/Bang/2025 Page 2 of 2 prayed to dismiss the appeal as infructuous. The learned AR also filed a copy of the earlier order of this Tribunal. 3. The learned DR had not objected the said request. 4. We have gone through the order copy passed by this Tribunal in the above said ITA numbers and concluded that the present appeal is a duplicate of the earlier appeal filed by the assessee in ITA No. 2397/Bang/ 2024 and therefore nothing is required to be adjudicated in the present appeal. 5. We therefore dismiss the appeal filed by the assessee as infructuous. 6. In the result, the appeal filed by the assessee is dismissed as infructuous.

Order pronounced in the open court on 18th May, 2026.

Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) VICE-PRESIDENT JUDICIAL MEMBER Bangalore, Dated, the 18th May, 2026. *VM* Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. CIT(A) By order

Assistant Registrar, ITAT, Bangalore

CHANDRAKANT SHAMAPPA KONTHA,HUBBALI vs. DCIT, CIRCLE-1(1), HUBLI

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