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Facts
The assessee preferred an appeal against an order dated 05.12.2023 passed by the Ld. Commissioner of Income Tax (Exemptions) under section 80G(5) of the Income Tax Act, 1961. The appeal was concerning the Assessment Year 2024-25. The assessee's representative was not present, while the Revenue's representative was Shri Ajay Chandra.
Held
The Tribunal observed that this appeal was against an order that was also challenged in another appeal, ITA No.1807/M/2024, which had already been decided by the Tribunal. Therefore, the present appeal was deemed to be infructuous.
Key Issues
Whether the current appeal is infructuous due to a previously decided appeal involving the same order.
Sections Cited
80G(5) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 05.12.2023, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) under section 80G(5) of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25.
At the outset, we observe as it clearly appears from Form No.36 that this appeal is against the order dated 05.12.2023 passed by the CIT(E), which in fact has also been challenged by filing another appeal i.e. which has already been decided by us vide order dated 31-07-2024, hence, this appeal is liable to be dismissed being infructuous.
In the result, the appeal filed by the Appellant under consideration is dismissed being infructuous.
Order pronounced in the open court on 31.07.2024.