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Facts
The assessee filed an appeal against an order dated 22/06/2023. The assessee's counsel brought to the notice of the Tribunal that a similar appeal (ITA No. 1462/Mum/2024) for the same assessment year had already been filed physically and heard by the Tribunal.
Held
The Tribunal noted that the current appeal, filed electronically, was a duplicate of a previously filed and heard appeal. Therefore, the present appeal was considered infructuous.
Key Issues
Whether the present appeal, filed electronically, is infructuous as a similar appeal for the same assessment year has already been filed and heard.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 22/06/2023, by NFAC, Delhi, pertaining to Assessment Year 2019-20. 2. At the very outset, the ld. Counsel for the assessee brought to our notice that appeal in ITA No. 1462/Mum/2024, has been filed physically and has been heard by the Tribunal on 27/06/2024. Therefore, the present appeal which has been filed electronically should be treated as infructuous and accordingly dismissed.
We find force in the contention of the ld. Counsel for the assessee. This Tribunal on 27/06/2024 in ‘A’ Bench, has heard the 2
appeal of the assessee in ITA No. 1462/Mum/2024 for AY 2019-20. The present appeal being a duplicate appeal is treated as infructuous and dismissed as withdrawn.
In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 10th July, 2024 at Mumbai. Mumbai, Dated 10/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील
( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,