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Facts
The revenue filed an appeal (ITA No. 548/Coch/2024) against an NFAC order dated 20/10/2023 for AY 2012-13. It was discovered that an identical appeal concerning the same assessee, assessment year, and appellate order (ITA No. 243/Coch/2024) had already been registered through e-filing and was scheduled for a future hearing. The current appeal was a physical filing of the same matter.
Held
Upon verifying with the Registry that duplicate appeals were registered for the same issue, the Tribunal concluded that one appeal did not require adjudication. As the e-filed appeal (ITA No. 243/Coch/2024) was already listed for hearing, the present physical appeal (ITA No. 548/Coch/2024) was dismissed as infructuous without being adjudicated on its merits.
Key Issues
Whether a physically filed appeal should be adjudicated when an identical e-filed appeal for the same assessment year and appellate order is already registered and pending hearing.
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.
ORDER
PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the revenue challenging the order of the NFAC, Delhi dated 20/10/2023 in respect of the A.Y. 2012-13.
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 e-filing is also registered as and it is posted for hearing on 27/03/2025.
3. The present appeal in also relates to the same AY and also against the very same CIT(A) order which was filed in physical form, was also registered as .
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 is coming up for hearing on 27/03/2025, we are not adjudicating the present appeal and dismiss the same as infructuous.
In the result, the appeal filed by the revenue is dismissed as infructuous.
Order pronounced in the open court on 11th March, 2025.