VELLAISAMY DURAIPANDY,MADURAI vs. INCOME TAX OFFICER,NON.CORPORATE WARD 2(1), MADURAI,, INCOME TAX OFFICE
आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
ीमनुकुमार िग र, ाियकसद! एवंी जगदीश, लेखा सद! के सम'
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2940/Chny/2024
िनधा7रण वष7 /Assessment Year: 2018-19
Vellaisamy Duraipandy,
No.70, Officer Town,
Meenambalpuram,
Madurai,
Tamil Nadu-625002. Vs.
Income Tax Officer,
Non-Corporate Ward-2(1),
Madurai
[PAN: AEBPD 0632E]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथE की ओर से/ Appellant by :
Shri T. Vasudevan, Advocate
GHथE की ओर से /Respondent by :
Shri P. Vijaideepan, JCIT
सुनवाई की तारीख/Date of Hearing
:
13.02.2025
घोषणा की तारीख /Date of Pronouncement
:
14.02.2025
आदेश / O R D E R
PER JAGADISH, A.M :
Aforesaid appeal filed by the assessee for Assessment Year
(AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi
[hereinafter “CIT(A)”] dated 16.05.2024. :- 2 -:
At the outset, the Learned Authorized Representative (A.R.) for the assessee stated that the present appeal is duplicate appeal, and that the matter has already been decided by the Hon'ble Tribunal in ITA No.3005/Chny/2024 dated 24.01.2025. In light of this, the Ld. A.R. requested that the duplicate appeal be dismissed.
When this was pointed out to Ld. D.R, he has not raised any objection.
We have heard the rival submissions, and perused the materials available on record. Upon perusal of the case records, we find that the assessee has filed two appeals in ITA No.3005/Chny/2024 and ITA/2940/Chny/2024 against the order of Ld. CIT(A) vide No.ITBA/NFAC/S/250/2024-25/1064942814(1) dated 16.05.2024. The tribunal has already disposed of appeal in ITA No.3005/Chny/2024 dated 24.01.2025, therefore present appeal is duplicate. In view of the above, the duplicate appeal filed by the assessee is not maintainable and, accordingly, the same is dismissed. :- 3 -:
In the result, the appeal filed by the assessee is dismissed.
Order pronounced on 14th February, 2025. (मनु कुमार िग र)
(Manu Kumar Giri)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
चेनई/Chennai, दनांक/Dated: 14th February, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF