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Facts
The assessee filed an appeal against an order passed by the Ld. CIT(A). However, it was discovered that the assessee had inadvertently filed two appeals for the same assessment year and against the same order, one before the Delhi tribunal and another before the Mumbai tribunal. The appeal before the Delhi tribunal was later transferred to the Mumbai tribunal.
Held
The Tribunal noted that the assessee had filed two appeals for the same assessment year and against the same order. One appeal was filed with incorrect details (NFAC New Delhi as assessing officer), leading to its initial filing before the Delhi tribunal, which was later transferred to Mumbai. The second appeal was filed with correct details before the Mumbai tribunal.
Key Issues
Whether the appeal is maintainable when two appeals have been filed for the same assessment year and against the same order.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “K-SMC” BENCH MUMBAI
Before: SHRI SANDEEP GOSAIN & SHRI OMKARESHWAR CHIDARA
Assessee by Ms. Kavita Nebera Revenue by Ms. Manju Thakur, Sr. DR सुनवाई क" तारीख/Date of Hearing 12.12.2024 घोषणा क" तारीख/Date of Pronouncement 23.12.2024 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order dated 25.06.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 2017-18.
At the very outset, the Ld. AR moved an application thereby requesting the disposal of the present appeal, the application filed by the assessee mentioned herein below:
2 Yashoda Suresh Jadhav, Mumbai With reference to the above subject matter, it is submitted that above appeal pertains to AY 2017-18 filed by the assessee on 10.08.2024 It is submitted that while filling the said appeal, assessee has inadvertently mentioned the detail of assessing officer as NFAC New Delhi. It is due to this vary reason that this appeal was filed before Delhi tribunal. Later on, a letter was also filed before the Delhi tribunal stating the above error (Copy of letter enclosed). In the meantime, another appeal was filed by assessee on 14.08.2024 mentioning the correct details before the Mumbai tribunal. However, it is observed that the erstwhile appeal which was originally filed before the Delhi tribunal also got transferred to Mumbai tribunal.
So, presently there are two appeals filed against the same CIT(A) order in respect of same assessment year. The details of the same are tabulated as under :-
Appeal filing date Date of hearing 14.08.2024 4886/Mum/2024 J 12.12.2024 10.08.2024 4244/Mum/2024 K 12.12.2024 In view of the above, we humbly request Your Honour to kindly dispose the present appeal as the same is duplicate.
Your Honour's kind cooperation in the above matter will be highly appreciated. We, nevertheless, are extremely sorry for the inconvenience, if any, caused to Your Honour.
After having heard the counsels for both the parties and the going through the contentions of the application, we found that assessee had filed two appeals against the same order passed by the CIT(A) in respect of same assessment year. Therefore keeping in view, the facts mentioning in the application we dismiss the present appeal bearing A.Y: 2017-18 as the same being duplicate and thus not maintainable.
3 Yashoda Suresh Jadhav, Mumbai
In the result the appeal filed by the assessee is dismissed as not maintinable.