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Facts
The assessee preferred an appeal against the order of the Ld.CIT(A) for AY 2018-19. The assessee's counsel brought to the Tribunal's notice that this was a duplicate appeal of a case already heard by the Cochin Bench.
Held
The Tribunal took judicial notice of the fact that a similar appeal was already heard and decided by the Cochin Bench. Therefore, the current appeal was held to be infructuous and non-maintainable.
Key Issues
Whether a duplicate appeal, filed when a similar appeal has already been heard and decided by another bench, is maintainable.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 05.05.2025 for the Assessment Year (hereinafter referred to as "AY”) 2018-19.
At the outset, the Ld.Counsel for the assessee brought to our notice that this is a duplicate copy of the very same appeal filed before the ITAT, and the same has been heard by the ITAT, Cochin Bench on 10.06.2025. Therefore, having taken judicial notice of the above facts, we find that the captioned duplicate appeal had to be held to be infructuous/non-maintainable in the light of the other appeal.
In the result, the ibid appeal filed by the assessee is held to be infructuous and allowed to be withdrawn.
Order pronounced on the 23rd day of October, 2025, in Chennai.