Loading judgment…
Facts
The assessee filed an appeal (ITA No.3191/DEL/2023) for Assessment Year 2023-24 against an order of the CIT(E). During the hearing, the Tribunal discovered that this appeal was a duplicate of another appeal (ITA No.2695/Del/2023) already filed by the same assessee for the very same assessment year.
Held
The Tribunal noted that the other appeal was already listed and adjourned sine-die. Considering the instant appeal to be a duplicate for the same assessment year, the Tribunal deemed it appropriate to dismiss it.
Key Issues
Whether an appeal filed by the same assessee for the same assessment year, found to be a duplicate of another existing appeal, should be dismissed by the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI BRAJESH KUMAR SINGH
ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of the Ld.
Commissioner of Income Tax-(Exemption) (in short ‘CIT(E)’), Chandigarh, dated 03.08.2023 pertaining to Assessment Year 2023-24.
At the time of hearing, it was noticed that the instant appeal is a duplicate appeal of the same assessee for the very same assessment year viz 2023-24. It is further noted that today another Appeal No.2695/Del/2023 relating to same assessment year 2023-24 filed by the same assessee was also listed for hearing, where the Bench observed as under:-
“Hearing is adjourned sine-die. Block for six months. Fresh date of hearing is announce in due course. Both sides are informed in the open court.” 3. 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.3191/Del/2023 (AY 2023-24), being duplicable.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 31st May, 2024.