MANAPPURAM FINANCE LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

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ITA 521/COCH/2025Status: DisposedITAT Cochin19 August 2025AY 2016-17Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the current appeal was a duplicate of another appeal already listed for hearing. The earlier appeal was scheduled to be heard on 28.02.2024.

What were the facts?

The assessee, Manappuram Finnace Limited, filed an appeal against the order of the National Faceless Appeal Centre, Delhi. The appeal pertains to Assessment Year 2016-17. The assessee was represented by Shri Sanjit Kumar Das, CIT-DR.

What were the issues?

Whether the appeal is maintainable as a duplicate filing.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI RAHUL CHAUDHARY, JM

For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 18.08.2025Pronounced: 19.08.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi dated 30.05.2025 for Assessment Year (AY) 2016-17.

2.

At the outset, it is found from record that this appeal is duplicate of appeal in which is already posted for hearing by this Tribunal on 28.02.2024. Therefore, this appeal is dismissed as infructuous.

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