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Facts
The assessee filed an appeal against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) for the assessment year 2011-12. It was brought to the Tribunal's attention that the assessee had filed both a physical and an e-filed appeal for the same assessment year. The physical appeal (ITAT No.2198/Del/2023) had already been adjudicated and disposed of by the Tribunal vide order dated 10.05.2024.
Held
The ld. Counsel for the assessee submitted that the present e-filed appeal had become infructuous because the subject matter was already decided through the physical appeal. The ld. DR for the Revenue concurred with this submission. Consequently, the Tribunal dismissed the e-filed appeal as infructuous, noting that the assessee's appeal had already been adjudicated.
Key Issues
Whether an e-filed appeal can be maintained when a physical appeal for the identical matter has already been disposed of by the Tribunal, rendering the e-filed appeal infructuous.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI
Order
: 01.08.2024 ORDER
PER SHAMIM YAHYA, ACCOUNTANT MEMBER
This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 02.06.2023 for the assessment year 2011-12.
At the outset, in this case, ld. Counsel for the assessee submitted that the appeal of the assessee has already been disposed off by the Tribunal which was due to the reason that assessee has filed physical appeal as well as e-filed the appeal. It was the physical appeal being ITAT No.2198/Del/2023 which was disposed off by the Tribunal vide order dated 10.05.2024. Hence,
ld. Counsel for the assessee submitted that this appeal has become infructuous. 3. Ld. DR for the Revenue agreed with the above. 4. Accordingly, since the assessee’s appeal has already been adjudicated in physical form, this e-filed appeal for the same is dismissed as infructuous. 5. In the result, the appeal of the assessee stands dismissed. Order pronounced in the open court on this 1st day of August, 2024 after the conclusion of the hearing.