GALAXY CO OP HSG SOCIETY LTD,NAVI MUMBAI vs. ADDL/JCIT (A)-4 , CHENNAI

Both the appeals are based on the almost identical facts, except variation in amounts and having involved identical issues, therefore for the sake of brevity, the same were heard together and are being disposed of by this composite order by taking into consideration the facts and circumstances and issues involved in ITA No.5922/M/2024 as a lead case and result of the same would be mutatis mutandis applicable to both the appeals under consideration.

Coming to ITA No.5922/M/2024, in the instant case, vide intimation/order dated 20.05.2015, the deduction claimed u/s 80P of the Act to the tune of Rs.2,28,408/- {out of which Rs.1,78,418/- on account of interest from co-operative banks and Rs.49,990/- any other income claimed u/s 80P(2)(d) of the Act} was disallowed, against which the Assessee preferred first appeal before the then CIT(A), who vide order dated 27.06.2024 u/s 250 of the Act, affirmed the aforesaid addition.

The Assessee, being aggrieved, instead of filing an 2nd appeal before the Tribunal, again challenged the said order/intimation dated 20.05.2015 by filling first appeal before the Ld. CIT(A).

The Ld. Addl./Joint Commissioner”, vide impugned order dated 18.09.2024 dismissed the appeal of the Assessee; by taking cognizance of the fact that appeal of the Assessee against the same order/intimation dated 20.05.2015, has already been adjudicated on ITA Nos.5922 & 5923/M/2024 M/s. Galaxy Co-op Housing Society Ltd.

The Assessee being aggrieved with the impugned order dated 18.09.2024 is in appeal before this Tribunal and has claimed that previous order passed by the Ld. Commissioner may be sidelined and/or the instant appeal may be considered as filed against the previous order dated 27.06.2024 u/s 250 of the Act

On the contrary, the Ld. D.R. refuted the claim of the Assessee. 8. This Court having heard the parties and perused the material available on record and given thoughtful consideration to the rival claims of the parties, has observed that the Assessee may be inadvertently or under misconception, instead of challenging the previous order dated 27.06.2024 passed by the Additional/JCIT-4, Delhi, before this Tribunal by filling second appeal, preferred to challenge the order/intimation dated 20.05.2015 passed by the CPC again before the Ld. CIT(A). Though the Assessee is not entitled for any relief as it is the mandate of law that simultaneous proceedings are not legally entertainable, thus, this Court is inclined to dismiss the instant appeal, however in the interest of substantial justice, with liberty to the Assessee to challenge the original/previous order dated 27.06.2024 passed by the Additional/JCIT- 4, Delhi, within 30 days from the date of this order. Thus, the appeal i.e. ITA No.5922/M/2024 filed by the Assessee is dismissed with liberty as given above.

In the result, in view of decision in ITA No.5922/M/2024, both the appeals filed by the Assessee are dismissed with liberty as given above.