Loading judgment…
Facts
The assessee filed an appeal against an order confirming an addition of Rs. 2,00,00,000/- on account of unexplained cash credit under Section 68 of the Income Tax Act. During the hearing, it was brought to the tribunal's attention that this appeal was a duplicate of another appeal already filed by the assessee for the same assessment year.
Held
The tribunal verified that the instant appeal was indeed a duplicate of an earlier filed appeal (Appeal No.45/Del/2021) pertaining to the same assessee and assessment year. Consequently, the tribunal deemed it fit to dismiss the present appeal due to duplication.
Key Issues
Whether an appeal filed before the Income Tax Appellate Tribunal should be dismissed if it is found to be a duplicate of another appeal filed by the same assessee for the same assessment year.
Sections Cited
68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI KUL BHARAT & SHRI BRAJESH KUMAR SINGH
ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-III, Lucknow, dated 25.07.2019 pertaining to Assessment Year 2013-14.
The grounds of appeal raised by the assessee are as under:-
“1. The Ld. CIT Appeal has erred in law and on facts on both for confirming the addition of Rs. 2,00,00,000/-on account of unexplained cash credit. 2. The Ld. CIT(A) is highly unjustified for confirming the action of Ld. A.O. for making addition of RS. 1,00,00,000/- received from M/s BSR Finance & Construction Ltd., as unexplained income u/s 68 of Income Tax Act, by alleging that the assessee has not discharged the onus cast upon him to establish the identity and creditworthiness of the creditors and genuineness of the transaction.
3. The Ld. CIT(A) is highly unjustified for confirming the action of Ld. A.O. for making addition of Rs. 1,00,00,000/- received from M/s Mayank Global Finance Ltd., as unexplained income us 68 of Income Tax Act, by alleging that the assessee has not discharged the onus cast upon him to establish the identity and creditworthiness of the creditors and genuineness of the transaction.
4. The additional ground(s), if considered necessary, shall be taken at the time of hearing of appeal.”
At the time of hearing, the Ld. AR submitted that the instant appeal is a duplicate appeal of the same assessee for the very same assessment year viz 2013-14. It was further submitted by him that the assessee had filed another Appeal No.45/Del/2021 relating to same assessment year 2013-14, which was also listed for hearing today.
The submission of the ld. AR was verified with the records and found to be correct. Since, the instant appeal is a duplicate appeal of the assessee for the same assessment year, hence, we deem it fit and proper to dismiss the instant Appeal No.191/Del/2020 (AY 2013-14), being duplicacy.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 12th June, 2024.