What did the Tribunal hold?

The tribunal held that the present appeal was not maintainable because a similar appeal on the same issue had already been decided. Therefore, the appeal was dismissed on technical grounds.

The assessee filed two appeals challenging the same penalty order. One appeal was already decided by the tribunal. The present appeal was filed subsequently on the same cause of action.

What were the issues?

The primary issue was the maintainability of the appeal due to the filing of multiple appeals on the same cause of action and the prior adjudication of one such appeal.

Sh. Baru Singh, Meerut vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI

Before: SHRI O.P. KANT & SHRI KULDIP SINGH

For Respondent: Shri Satish Kumar Gupta, Senior DR

Hearing: 17.02.2020

(PAN : EXFPS8672L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Satish Kumar Gupta, Senior DR Date of Hearing : 17.02.2020 Date of Order : 06.03.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER :

Heard : Keeping in view the fact that assessee has filed two appeals, challenging the impugned order dated 02.03.2015 passed by the ld. CIT (Appeals), Muzaffarnagar confirming the penalty of Rs.13,70,000/- levied by the Assessing Officer, one bearing and another bearing (present appeal) on the same cause of action and the earlier appeal bearing ITA No.6182/Del/2015 filed on 23.11.2015 has already been decided vide order dated 04.12.2018, copy of which has been retained on file, the present appeal bearing filed on 03.07.2015 is not maintainable, hence dismissed. Order pronounced in open court on this 6th day of March, 2020.

SH. BARU SINGH,MEERUT vs. ITO, MUZAFFARNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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