MADAPATTU MUHAMMED,PALAKKAD vs. ITO, PALAKKAD

ITA 277/COCH/2024Status: DisposedITAT Cochin19 May 2025AY 2018-19Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 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 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.

What were the 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).

What were the issues?

The key legal issue concerned the maintainability of an appeal found to be a duplicate of a previously disposed appeal by the Tribunal.

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 PRAKASH CHAND YADAV, JM

For Respondent: Smt. Leena Lal, Sr. D.R

Hearing: 19.05.2025Pronounced: 19.05.2025

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 [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.

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