D.D.155 ATHOORP.U.SERVANTSCOOPTHRIFT&CREDITSOCIETY LIMITED,ATHOOR vs. WARD - 1, DINDIGUL

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 06.08.2025 for the Assessment Year (hereinafter referred to as "AY”) 2020-21.

None appeared for the assessee despite notices. The Ld.DR at the outset brought to our notice that the assessee-Society had preferred an appeal against the very same impugned order of the Ld.CIT(A)/NFAC dated 06.08.2025 for AY 2020-21 assailing the penalty levied u/s.270A of the Income Tax Act, 1961 (hereinafter referred to as "the Act”) which has been allowed by the Tribunal in appeal for AY 2020-21 order dated 20.01.2026. Thus, according to the Ld.DR, this is a duplicate appeal preferred by the assessee which needs to be dismissed.

Having gone through the appeal preferred by the assessee, we note that by preferring this captioned appeal, the assessee has assailed the impugned action of Ld CIT(A), confirming the penalty levied by AO u/s.270A of the Act. However, it has been brought to our notice that the assessee had earlier filed appeal numbered as before this Tribunal, assailing the very same impugned action of Ld CIT(A) dated 06.08.2025 and the Tribunal is noted to have allowed the appeal of the assessee vide order dated 20.01.2026. Therefore, the Ld.DR has rightly pointed out that the ibid appeal is a duplicate appeal and therefore, doesn’t survive.

In the result, appeal filed by the assessee is dismissed being duplicate appeal which has been earlier allowed (supra).