NANDRUP,NEW DELHI vs. ITO, WARD- 3(1), GURGAON
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, taking note of the counsel's submission, dismissed the appeal as infructuous, stating that no cause of action remained. However, the assessee was granted the liberty to seek restoration of the appeal if any valid cause emerged subsequently.
What were the facts?
The assessee filed an appeal against the CIT(A)-1's order for AY 2010-11. During the hearing, the counsel for the assessee informed the Tribunal that identical issues for the same assessment year had already been adjudicated in a separate appeal (ITA No. 5532/Del/2019). Consequently, the counsel submitted that the present appeal had become infructuous as there was no longer a cause of action.
What were the issues?
Whether the appeal has become infructuous as identical issues for the same assessment year have already been adjudicated by the Tribunal in a separate proceeding.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Pradip Kumar Kedia & Sh. Yogesh Kumar US
ORDER Per Pradip Kumar Kedia, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A)-1, Gurgaon dated 11.09.2018.
When the matter was called for hearing, the ld. Counsel for the assesseee pointed out at the outset that identical issues involved in the present appeal in the very same Assessment Year 2010-11 has already been adjudicated by the Tribunal in another appeal in vide order dated 13.05.2022. In this backdrop, the ld. Counsel submitted that there being no cause of action available any longer, the present appeal in stands infructuous.
In the result, the appeal of the assessee is dismissed in limine.
Order dictated and pronounced in the Open Court on 12/09/2024.
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