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Facts
The assessee filed an appeal against an assessment order. The CIT(A) had previously decided the appeal in favor of the assessee. Subsequently, another appellate order was passed by the FAA for the same assessment year against the same assessment order.
Held
The Tribunal held that since a prior order from the CIT(A) had already been passed and confirmed by the Tribunal, the subsequent order by the FAA was infructuous. Therefore, the FAA's order was set aside.
Key Issues
Whether a subsequent appellate order passed by FAA is valid when a prior appeal on the same matter has already been decided and confirmed.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश/ O R D E R This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.02.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2009-10.
2 -: 2. At the outset, the Ld.AR for the assessee submitted that for the assessment year 2009-10, the AO had passed the assessment order on 29.01.2016. Against the impugned assessment order, the assessee had filed an appeal before the CIT(A) on 29.01.2016. The CIT(A) had passed the appellate order dated 18.10.2016 in favour of assessee, against which the Department had filed an appeal before the Tribunal and the same had already been dismissed by the Chennai Bench of the Tribunal in (order dated 17.08.2017). The Ld.AR further submitted that for the same appeal filed before the CIT(A), the First Appellate Authority/NFAC had again passed an appellate order dated 29.01.2016. Therefore, the Ld.AR requested for setting aside the impugned order of the FAA, since the appeal had already attained finality.
We have heard rival submissions and perused the material available on record. We note that for the impugned assessment year, the CIT(A) had already passed the appellate order on 18.10.2016 against the order of AO dated 29.01.2016, which was confirmed by the Tribunal by dismissing the appeal of the Revenue. Subsequently, the FAA had also passed an appellate order dated 10.02.2025 for the same assessment year against the 3 -: impugned assessment order. Since the CIT(A) had already passed the order on 18.10.2016 against the impugned assessment order, the subsequent order passed by the FAA is infructuous and hence, we set aside the order of the FAA. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed.
Order pronounced in the open court on 23rd June, 2025 at Chennai.