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Facts
The assessee filed two appeals against orders dated 21.11.2023 for A.Y. 2011-12 & 2012-13. Both parties informed the Tribunal that these appeals were duplicates, as identical appeals (ITA No.106/M/2024 & ITA No.107/M/2024) challenging the same impugned orders had already been heard on 28.05.2024 and were awaiting pronouncement.
Held
The Tribunal held that the present appeals were not maintainable and were infructuous. This was because they were duplicate filings against the same orders for the same assessment years, which were already under consideration in prior, identical appeals. Consequently, both appeals filed by the assessee were dismissed.
Key Issues
Whether duplicate appeals challenging the same orders for the same assessment years are maintainable when previous, identical appeals have already been heard and are awaiting pronouncement.
Sections Cited
Section 250 of the Income Tax Act, 1961
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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.