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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The Revenue pointed out that a similar appeal against the same impugned order was already heard.
Held
The Tribunal noted that two appeals were filed by the assessee against the same impugned order, one manual and one e-filing, creating a duplication. Consequently, the present appeal was dismissed as infructuous.
Key Issues
Whether the present appeal is infructuous due to duplication of appeals filed by the assessee against the same impugned order.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 11.02.2025 for Assessment Year 2017-18.
At the outset, the ld.DR for the revenue pointed that appeal against the impugned order has already been heard on 17.06.2025 having for AY 2017-18. The present appeal is filed again against the same impugned order. Therefore, she pleaded that this appeal is infructuous.
Therefore, in the light of above submissions and perusal of appeal paper in for AY 2017-18, it is revealed that against the impugned order, two appeals have been filed by the assessee i.e; manual appeal as well as e-filing. Hence, the duplication of appeal aroused. Hence, we dismiss the present appeal infructuous.
In the result, appeal filed by the assessee is dismissed as infructuous. Order pronounced in the open court on 30th day of June, 2025 at Chennai.
Sd/- Sd/- (अमिताभ शुक्ला) ( िनु कुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF
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