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Facts
The assessee, Madapattu Muhammed, filed an appeal against an order from the National Faceless Appeal Centre for Assessment Year 2018-19. Upon review, the Tribunal discovered that this appeal (ITA No. 277/Coch/2024) was a duplicate of a previously adjudicated appeal (ITA No. 263/Coch/2024).
Held
The Tribunal held that since the appeal was a duplicate of one already disposed of by the Tribunal, it had become infructuous. Consequently, the Tribunal dismissed the appeal.
Key Issues
The key legal issue concerned the maintainability of an appeal found to be a duplicate of a previously disposed appeal by the Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, 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 [CIT(A)], dated 31.01.2024 for Assessment Year (AY) 2018-19.
At the outset it is found from record that this appeal is duplicate of appeal of which is already Order pronounced in the open court on 19th May, 2025.