PULAMANTHOLE SERVICE COOPERATIVE BANK LIMITED,PULAMANTHOLE vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
Facts
The assessee, M/s. Pulamanthole Service Co-op. Bank Ltd., filed an appeal (ITA No. 489/Coch/2024) against an order from the NFAC for Assessment Year 2020-21 via e-filing. It was subsequently discovered that a physically filed appeal for the same assessment year and against the identical appellate order (ITA No. 538/Coch/2024) had already been heard and disposed of by the Tribunal.
Held
The Tribunal held that since the earlier physically filed appeal covering the same subject matter had already been disposed of, the present appeal filed through e-filing was deemed infructuous. Consequently, the present appeal was dismissed without further adjudication.
Key Issues
Whether a second appeal, filed through e-filing, should be adjudicated when an identical appeal concerning the same assessment year and appellate order had already been filed physically and disposed of by the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN
Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER
ITA No. 489/Coch/2024 Assessment Year : 2020-21
M/s. Pulamanthole Service Co-op. Bank Ltd., The Income Tax Pattambi Road, Officer, Pulamanthole, Tirur. Malappuram – 679 323. Vs. PAN: AABAP5757F APPELLANT RESPONDENT
: Shri O D Sivadas, Assessee by Advocate : Smt. Leena Lal, Snr. AR Revenue by
: 05-02-2025 Date of Hearing : 28-04-2025 Date of Pronouncement
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 31.03.2024 in respect of the A.Y. 2020-21.
At the time of hearing, we were informed that another appeal of the assessee in respect of the very same Assessment Year and also against the very same appellate order which was filed through physical mode was also registered as ITA No. 538/Coch/2024 and the said appeal was heard and order was pronounced on 10/12/2024.
Page 2 of 2 ITA No. 489/Coch/2024 3. The present appeal in ITA No. 489/Coch/2024 also relates to the same AY and also against the very same CIT(A) order which was filed through e-filing portal, was registered as ITA No. 489/Coch/2024.
We have verified the said facts with the Registry and we were informed that the Registry had numbered the appeals filed through online as well as physically and therefore one appeal need not be adjudicated. Since the appeal in ITA No. 538/Coch/2024 is already disposed off on 10/12/2024, we are not adjudicating the present appeal and dismiss the same as infructuous.
In the result, the appeal filed by the assessee is dismissed as infructuous.
Order pronounced in the open court on 28th April, 2025.
Sd/- Sd/- (INTURI RAMA RAO) (SOUNDARARAJAN K.) Accountant Member Judicial Member
Cochin, Dated, the 28th April, 2025. /MS /
Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file 6. CIT(A) By order
Assistant Registrar, ITAT, Cochin
