MADISON TEAMWORKS FILM PROMOTIONS AND ENTERTAINMENT PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- 10(2)(2), MUMBAI, MUMBAI

ITA 3534/MUM/2025Status: DisposedITAT Mumbai23 July 2025AY 2013-14Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal concurred with the CIT(A)'s decision, stating that the Income Tax Act does not permit filing multiple appeals against the same assessment order. Once an appeal is disposed of on merits, a second appeal on the same assessment order is not maintainable.

What were the facts?

The assessee filed an appeal against an assessment order. The CIT(A) dismissed the appeal, holding it was not maintainable as the assessee had exhausted its right to appeal. The assessee had previously filed an appeal which was disposed of on merits, and subsequently filed a revision application which was also dismissed.

What were the issues?

Whether a second appeal against the same assessment order is maintainable after the first appeal has been disposed of on merits. Whether the CIT(A) erred in not condoning the delay in filing the appeal and not adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 246A,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H (SMC

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 28/03/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 30/10/2015, passed under Section 143(3) of the Act for the Assessment Year 2013-2014. 2. The Assessee has raised

The order continues below.

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