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Facts
The assessee filed an appeal against an order of the National Faceless Appeal Centre (CIT(A)) for Assessment Year 2015-16. The Tribunal, upon review, determined that this appeal was a duplicate of another appeal (ITA No. 631/Coch/2025) which had already been disposed of.
Held
The Tribunal dismissed the current appeal as infructuous. The decision was based on the fact that the matter had already been addressed and decided under a different appeal number, making the present appeal redundant.
Key Issues
Whether an appeal, found to be a duplicate of an already disposed of case, should be entertained by the Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
Assessment Years: 2015-16 Chandanth Irshad .......... Appellant Irshad Agencies, Chandanth, Andathode Thrissur 679564 [PAN: AEFPI2931B] vs. ITO, Ward -1 & TPS, Guruvayoor .......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.10.2025 Date of Pronouncement: 21.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 11.07.2025 for Assessment Year (AY) 2015-16.
At the outset it is found from record that this appeal is duplicate of appeal of which is already disposed of by this Tribunal vide order dated 10.11.2025. Therefore, this appeal is dismissed as infructuous.
Order pronounced in the open court on 21st November, 2025.