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Facts
The assessee filed two appeals (ITA 690/CHD/2023 and ITA 701/CHD/2023) for the assessment year 2017-18 concerning an addition of Rs. 3,99,000/-. The appeals were assigned to different benches. The assessee's counsel explained this was due to a change in the electronic appeal filing system.
Held
The Tribunal held that since only one appeal should be filed for a single issue in an assessment year, ITA 701/CHD/2023 assigned to 'SMC' Bench is considered the valid appeal. ITA 690/CHD/2023 is dismissed as redundant and withdrawn.
Key Issues
Whether filing two separate appeals for the same issue in an assessment year is permissible and the consequence of such duplication.
Sections Cited
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Against the impugned order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] passed in assessment year 2017-18, assessee has filed two appeals which were assigned two different numbers namely, ITA 690/CHD/2023 which has been listed in ‘B’ Bench whereas A.Y.2017-18 2 ITA 701/CHD/2023 assigned to ‘SMC’ Bench. The common grievance in both the appeals is that ld. CIT(A) has erred in confirming the addition of Rs.3,99,000/-. According to the ld. Counsel for the assessee, there was a change in the procedure of filing appeals by way of electronic system and therefore, this error has been committed. Since against only one issue in one assessment year, only one appeal has to be filed therefore, we treat ITA 701/CHD/2023 which is assigned in ‘SMC’ Bench as a valid appeal and dismiss ITA 690/CHD/2023 being redundant in nature. Accordingly, this appeal is treated as dismissed as withdrawn.
It is pertinent to observe that this observation will not impair or injure rights of the assessee agitated in ITA 701/CHD/2023 nor it will cause any prejudice to the finding of the AO. Accordingly, this appeal is dismissed.
Order pronounced on 15.01.2025.