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Facts
The assessee filed an appeal for AY 2018-19. The assessee's representative stated that this appeal was a duplicate of a previously decided appeal (ITA No.3005/Chny/2024).
Held
The Tribunal found that the assessee had indeed filed two appeals against the same order, and the earlier appeal had already been disposed of. Therefore, the present appeal was considered a duplicate and not maintainable.
Key Issues
Whether the present appeal is maintainable when a similar appeal against the same order has already been disposed of by the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
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.
ITA No.2940/Chny/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 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 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 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.
ITA No.2940/Chny/2024 :- 3 -:
In the result, the appeal filed by the assessee is dismissed.
Order pronounced on 14th February, 2025.