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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.
Held
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.
Key Issues
Whether the appeal is maintainable as a duplicate filing.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI RAHUL CHAUDHARY, JM
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.
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.