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Facts
The assessee filed an appeal against an order of the learned CIT (A) for AY 2017-18. The Registry reported that this was a duplicate appeal, as the assessee had previously filed an appeal (ITA No.23/Hyd/2025) against the same order, which had already been decided by the Tribunal, and had used the same challan for appeal fee payment.
Held
The Tribunal held that the present appeal was not maintainable because it was a duplicate appeal against an order already disposed of by the Tribunal. Consequently, the Tribunal dismissed the appeal as being non-est.
Key Issues
Whether a duplicate appeal filed by an assessee against the same order, after an earlier appeal has already been decided by the Tribunal, is maintainable.
Sections Cited
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Income Tax Appellate Tribunal, Hyderabad ‘ SM-B ‘ Bench, Hyderabad
Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha, G.
(िनधा�रण वष�/Assessment Year: 2017-18) Shri Srinivas Gourishetty Vs. Income Tax Officer JANGAON Ward – 3 PAN:AUAPG3830A Warangal (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: N O N E राज� व �ारा/Revenue by:: Shri D. Praveen, DR सुनवाई की तारीख/Date of hearing: 25/03/2025 घोषणा की तारीख/Pronouncement: 26/03/2025 आदेश/ORDER
Per Vijay Pal Rao, Vice President
This appeal by the assessee is directed against the order dated, 5/10/2024 of the learned CIT (A)/ADDL/JCIT (A) Bhubaneswar, for the A.Y.2017-18.
None appeared on behalf of the assessee when the appeal was called for hearing. The Registry has reported that this appeal is a duplicate appeal filed by the assessee against the same order of the learned CIT (A), as earlier the assessee filed an appeal in which was decided by the Tribunal, vide order dated 30/01/2025. A copy of the earlier order of the Tribunal dated 30/01/2025 is also placed on record. Thus,
Page 1 of 2 it is transpired from the record that the present appeal is a duplicate appeal filed by the assessee against the same order of the learned CIT (A) dated 4/10/2024 and further, the assessee has referred the same challan for payment of appeal fee as referred in the earlier appeal filed in ITA No.23/Hyd/2025. Accordingly, this appeal of the assessee is not maintainable being a duplicate appeal when the earlier appeal filed by the assessee has already been disposed of by this Tribunal and consequently, the same is dismissed being non-est.