VELLAISAMY DURAIPANDY,MADURAI vs. INCOME TAX OFFICER,NON.CORPORATE WARD 2(1), MADURAI,, INCOME TAX OFFICE

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ITA 2940/CHNY/2024Status: DisposedITAT Chennai14 February 2025AY 2018-2019Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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).

What were the issues?

Whether the present appeal is maintainable when a similar appeal against the same order has already been disposed of by the Tribunal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 13.02.2025Pronounced: 14.02.2025

आदेश / O R D E R

PER JAGADISH, A.M :

1.

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 -:

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.

3.

When this was pointed out to Ld. D.R, he has not raised any objection.

4.

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 -:

5.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on 14th February, 2025.

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