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Facts
The assessee filed an appeal challenging an order dated 11-09-2023. The assessee had also filed a duplicate appeal which was already heard by the Bench. The present appeal was filed in both electronic and physical modes.
Held
The Tribunal noted that the present appeal was a duplicate of an appeal already heard by the Bench. Therefore, it was considered infructuous as it was filed for the second time.
Key Issues
Whether the appeal is infructuous because a duplicate appeal has already been filed and heard.
Sections Cited
AI-generated summary — verify with the full judgment below
PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt. 11- 09-2023 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2014-15.
The Learned counsel for the assessee submitted that the assessee had filed the appeal before the Tribunal in electronic mode as well as in physical mode. The Registry has registered both the appeals. She submitted that one appeal numbered as has already been heard by the Bench on 20th August, 2024. Accordingly,
We heard the Ld.DR. Having regard to the facts submitted by the Ld.AR, we notice that the present appeal shall become infructuous, since it has been filed for the second time. Accordingly, we dismiss this appeal as infructuous.
In the result, the appeal of the assessee is dismissed.