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Facts
The assessee challenged an ex parte order of the CIT(A) for AY 2012-13. However, the assessee later submitted that the appeal for the same assessment year had already been heard and an order pronounced by the Bench on 29.02.2024.
Held
The Tribunal noted that since the appeal for Assessment Year 2012-13 had already been disposed of by an earlier order, the present appeal was rendered infructuous. Therefore, the Tribunal dismissed the appeal.
Key Issues
Whether an appeal before the Tribunal is maintainable when the same matter for the same assessment year has already been heard and decided by an earlier order.
Sections Cited
250
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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI B R BASKARAN, AM & MS. KAVITHA RAJAGOPAL, JM
O R D E R Per Kavitha Rajagopal, J M:
This appeal has been filed by the assessee, challenging the ex parte order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2012-13.
The brief facts of the case are that the assessee vide its submission dated 02.05.2024 stated that the appeal filed for the said assessment year was already heard and the order was pronounced by the Bench on 29.02.2024. As the appeal has already been disposed of, the present appeal is hereby dismissed as infructuous.
(A.Y. 2012-13) Truevalue Projects Private Limited vs. Dy. CIT
In the result, the appeal filed by the assessee is dismissed as infructuous.
Order pronounced in the open court on 14.06.2024.