NANDRUP,NEW DELHI vs. ITO, WARD- 3(1), GURGAON
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.
Held
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.
Key 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.
Sections Cited
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
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Pradip Kumar Kedia, Accountant Member & Sh. Yogesh Kumar US, Judicial Member
ITA No. 296/Del/2019 : Asstt. Year : 2010-11 Nandrup, Vs. Income Tax Officer, R-1, Parkview Apartment, Flat 303, Ward-3(1), Hauz Khas, New Delhi-110016 Gurgaon (APPELLANT) (RESPONDENT) PAN No. ASOPR0434P Assessee by : Sh. Ranjan Chopra, CA Revenue by : Ms. Nidhi Singh, CIT-DR Date of Hearing: 12.09.2024 Date of Pronouncement: 12.09.2024
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 ITA No. 5532/Del/2019 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 ITA No. 296/Del/2019 stands infructuous.
In the light of submissions made, the appeal of the assessee in ITA No. 296/Del/2019 is dismissed as infructuous. However, the assessee shall at liberty to seek restoration of the
ITA No. 296/Del/2019 2 Nandrup present appeal, if any valid cause comes to the knowledge of the assessee at later stage.
In the result, the appeal of the assessee is dismissed in limine.
Order dictated and pronounced in the Open Court on 12/09/2024.
Sd/- Sd/- (Yogesh Kumar US) (Pradip Kumar Kedia) Judicial Member Accountant Member Dated: 12/09/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
