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Facts
The assessee filed an appeal against the order of the CIT(A). It was brought to the Tribunal's notice that this appeal was a duplicate of another appeal already filed and heard.
Held
The Tribunal noted that the appeal was a duplicate and therefore infructuous/non-maintainable. Consequently, the appeal was held to be infructuous and allowed to be withdrawn.
Key Issues
Whether a duplicate appeal, which is identical to an appeal already heard, 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 27.01.2025 for the Assessment Year (hereinafter referred to as "AY”) 2011-12.
At the outset, it has been brought to our notice that this appeal is duplicate copy of the very same appeal filed in the e-portal and the other appeal [ITA No.449/Chny/2025] has been heard by ‘B’ Bench of this Tribunal as on today i.e.24.04.2025. Therefore, having taken judicial (AY 2011-12) Abuthahir Safiullah 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In the result, the ibid appeal filed by the assessee is held to be infructuous and allowed to be withdrawn.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 26th day of May, 2025, in Chennai.