What did the Tribunal hold?

The Tribunal noted that the assessee intended to pursue the other appeal and not this one. The Departmental Representative did not object. Therefore, the appeal was dismissed as infructuous.

The assessee filed an appeal against an order dated 06.11.2024 passed by the Commissioner of Income Tax (Appeals). The assessee also filed another appeal before a different bench for the same assessment year.

What were the issues?

Whether the appeal should be dismissed as infructuous when the assessee intends to pursue a parallel appeal.

Bethany Navajeevan Trust, Vencode vs ACIT | ITAT Chennai 2025

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 04.03.2025Pronounced: 04.03.2025

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 06.11.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-14.

At the outset, the ld. AR Shri P.V. Chacko, C.A. drew our attention to the letter dated 27.02.2025 and submits that the assessee filed two appeals before this Tribunal against the same impugned is listed before us today and the other appeal in before other Bench. The ld. AR prayed that this Tribunal may dismiss the appeal in ITA No. 3064/Chny/2024 as the assessee will pursue other appeal in ITA No. 3211/Chny/2024 before other Bench, against which, the ld. DR Dr. M.D. Vijay Kumar, JCIT did not raise any objection. Accordingly, this appeal is dismissed as infructuous.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 04th March, 2025 at Chennai.

BETHANY NAVAJEEVAN TRUST ,VENCODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (NFAC) , NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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