Loading judgment…
Facts
The assessee filed an appeal challenging an order of the CIT(A). However, no one appeared on behalf of the assessee. It was brought to the Tribunal's notice that the current appeal was a duplicate.
Held
The Tribunal noted that the original appeal with a similar number had already been disposed of. Therefore, the present appeal, being a duplicate, was considered infructuous.
Key Issues
Whether a duplicate appeal, where the original has already been adjudicated, is liable to be dismissed as infructuous.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “B” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP GOSAIN
PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dated 28-09-2024 passed by the Ld CIT(A), NFAC, Delhi and it relates to the Assessment Year (AY.) 2022-23. 2. None appeared on behalf of the assessee. However, it was brought to our notice that this is a duplicate appeal and the original appeal was numbered as and the same has already been disposed of by the Tribunal on 30-01-2025. Accordingly, this appeal is liable to be dismissed as infructuous. 3. In the result, the appeal filed by the assessee being duplicate, is dismissed as infructuous.