ABDUR RAZZAQUE,KARIMGANJ, ASSAM vs. ITO WARD KARIMGANJ, KARIMGANJ ASSAM

ITA 282/GTY/2026Status: DisposedITAT Guwahati02 July 2026AY 2020-213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submission that the appeal was a duplication of a previously adjudicated matter. The Tribunal agreed with the assessee's contention and decided to dismiss the current appeal.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's representative submitted that the current appeal was a duplication of a previously filed appeal which had already been disposed of by the Tribunal.

What were the issues?

Whether an appeal that is a duplication of a previously adjudicated appeal should be dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),

1 Abdur Razzaque National Faceless Appeal Centre (NFAC), Delhi dated 11.02.2026 passed for Assessment Year 2020-2021. 2. None appeared on behalf of the assessee at the time of hearing. At the outset, the Authorized Representative on behalf of the assessee filed a petition dated 11t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →