Loading judgment…
Facts
The assessee filed two appeals for A.Y. 2011-12 and 2012-13 against orders passed by the Ld. Commissioner under section 250 of the Income Tax Act, 1961. Both parties informed the Tribunal that these appeals were duplicates of earlier appeals (ITA No.106/M/2024 & ITA No.107/M/2024) concerning the same impugned orders and assessment years, which had already been heard and were awaiting final orders.
Held
The Tribunal, noting the identical nature of the appeals and the pendency of prior appeals challenging the same orders, concluded that the present appeals were not maintainable. Consequently, both appeals were dismissed as infructuous.
Key Issues
Maintainability of duplicate appeals challenging the same orders when prior appeals on the same matter are already pending before the Tribunal.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI GIRISH AGRAWAL
Per : Narender Kumar Choudhry, Judicial Member:
These two appeals have been preferred by the assessee against the orders even dated 21.11.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12 & 2012- 13.
At the outset, both the parties submitted that these appeals seems to be duplicate appeals, challenging the same impugned orders even dated 21.11.2023 passed for the relevant assessment years 2011-12 & 2012-13 by the Ld. Commissioner, hence, the same may be dismissed being not maintainable. The parties have also placed the case status of the previous appeals bearing & ITA No.107/M/2024 relevant assessment years 2011-12 & 2012-13 respectively, wherein the identical impugned orders are under challenge, the said appeals were heard on 28.05.2024 and awaiting respective orders.
In view of the peculiar facts and circumstances stated above, the present appeals are not maintainable, hence, the same are liable to be dismissed being infructuous.
In the result, both the appeals filed by the assessee stand dismissed being infructuous.
Order pronounced in the open court on 25.06.2024.