DEV FUELS (MAVUNGAL AGENCIES)A,KANHANGAD vs. INCOME TAX OFFICER, KASARAGOD

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ITA 703/COCH/2024Status: DisposedITAT Cochin11 March 2025AY 2014-15Bench: 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 Income Tax Appellate Tribunal dismissed the appeal filed by the assessee. The dismissal was due to the appeal being a duplicate of a matter already adjudicated by the SMC Bench.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2014-2015. The Tribunal identified this appeal (ITA No.703/Coch/2024) as a duplicate of ITA No.707/Coch/2024, which had already been decided by the SMC Bench on January 22, 2025.

What were the issues?

Whether an appeal found to be a duplicate of an already decided appeal by the same tribunal can be entertained.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Pronounced: 11.03.2025

Asst.Year 2014-2015 Dev Fuels (Mavungal Agencies) The Income Tax Officer Mavungl, Main Road Ward - 2 v. Anandasram Kasargod. Kasaragod – 671 531. PAN : AADFM9425E. (Appellant) (Respondent) Appellant by : Sri.Arun Raj S., Advocate Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 11.03.2025 Date of Hearing : 12.12.2024. O R D E R

Per Prakash Chand Yadav, JM :

1.

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 30th November, 2023 and relates to the assessment year 2014-2015, having DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058364601(1).

2.

The present appeal is duplicate appeal of which is already decided by the SMC Bench vide order dated 22.01.2025.

3.

Therefore, the appeal filed by the assessee is hereby dismissed being duplicate of ITA Number 707/Coch/2024.

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