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Facts
The assessee filed an appeal (ITA No. 796/Coch/2025) against an order of the National Faceless Appeal Centre [CIT(A)] for Assessment Year 2014-15. The Tribunal noted that this was a duplicate appeal, as an earlier appeal (ITA No. 777/Coch/2025) contesting the same issues had already been heard by the Tribunal.
Held
The Tribunal dismissed the present appeal, determining it to be a duplicate. The issues raised in this appeal had already been addressed in the previous hearing of the original appeal.
Key Issues
Whether a duplicate appeal, contesting issues already heard and decided by the Tribunal in an earlier appeal, should be entertained.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
Assessment Year: 2014-15 Kollamkulam Tomy Mathew .......... Appellant Kollamkulam, Kanjirappally 682020 [PAN: AKYPM6369A] vs. The Income Tax Officer, WD-1, Kottayam .......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 20.11.2025 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 25.08.2025 for Assessment Year (AY) 2014-15.
At the outset, the Bench noticed that the present appeal is a duplicate appeal. The original appeal, contesting same issues was heard by this Tribunal on 06.11.2025. Therefore, the duplicate appeal filed by the assessee is dismissed.