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Facts
The assessee filed an appeal against an order passed under Section 12AA of the Income Tax Act. However, during the proceedings, it was discovered that this appeal was a duplicate of another appeal (ITA No. 226/Coch/2024) that had already been disposed of by the Tribunal.
Held
The Tribunal held that since the present appeal was a duplicate of a previously decided case, it was rendered infructuous. Consequently, the appeal was dismissed.
Key Issues
Whether an appeal found to be a duplicate of an already disposed-of case should be dismissed as infructuous.
Sections Cited
12AA
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM
Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi dated 30.01.2024 passed u/s. 12AA of Income Tax Act, 1961 (hereinafter "the Act").
At the outset it is found from record that this appeal is duplicate of appeal which is already disposed of by this Tribunal vide order dated 29.11.2024. Therefore, this appeal is dismissed as infructuous.