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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.
Held
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.
Key Issues
Whether an appeal found to be a duplicate of an already decided appeal by the same tribunal can be entertained.
Sections Cited
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
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 :
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).
The present appeal is duplicate appeal of which is already decided by the SMC Bench vide order dated 22.01.2025.
Therefore, the appeal filed by the assessee is hereby dismissed being duplicate of ITA Number 707/Coch/2024.