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Facts
The appeal pertained to an assessment order under section 143(3) for AY 2016-17, originally framed in Raipur. The assessee had filed appeals before both the Raipur Tribunal and the Delhi Tribunal concerning the same CIT(A) order.
Held
The Raipur Tribunal had already disposed of the assessee's appeal by restoring the matter to the CIT(A) for fresh adjudication. Consequently, the Delhi Bench held that the appeal before it had become infructuous and was therefore dismissed.
Key Issues
Whether an appeal before the Delhi Bench of the ITAT is maintainable when the same matter has already been decided by the Raipur Tribunal, rendering the Delhi appeal infructuous.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2016-17, arises out of the order of the Commissioner of Income Tax (Appeals), New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] 28.09.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
In this case the assessment was framed by an Officer at Dhamtri, Raipur. Pursuant to the order passed by the ld CIT(A), the assessee filed an appeal in Raipur as well as in Delhi Tribunal as a matter abundant caution. Thereafter, Raipur Tribunal had disposed of the appeal of the assessee in dated 27.09.2024 restoring the appeal back to the file of ld CIT(A) for fresh adjudication. Accordingly, Page | 1 the appeal filed by the assessee before the Delhi Bench becomes infructuous.
In the result, the appeal is hereby dismissed as infructuous.
Order pronounced in the open court on 17/10/2024.