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Facts
The assessee filed e-filed appeals for AY 2013-14 and 2014-15. Previously, physical appeals for the same assessment years were filed and disposed of by a common order of the Tribunal.
Held
The Tribunal noted that the e-filed appeals were infructuous as the physical appeals for the same assessment years had already been disposed of. The assessee requested withdrawal of these e-filed appeals.
Key Issues
Whether the e-filed appeals are infructuous and should be withdrawn as the matter was already decided by the Tribunal in earlier physical appeals.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “E” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY
These appeals have been filed by the assessee in electronic These appeals have been filed by the assessee in electronic These appeals have been filed by the assessee in electronic mode (e-filed) on 15.07.2023 against the order filed) on 15.07.2023 against the order(s) of the Ld. filed) on 15.07.2023 against the order Commissioner of Income Commissioner of Income-tax (Appeals) – National Faceless Appeal National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’]. Centre, Delhi [in short ‘the Ld. CIT(A)’].
At the outset, the Ld. counsel for the assessee submitted At the outset, the Ld. counsel for the assessee submitted At the outset, the Ld. counsel for the assessee submitted before us that physical appeals filed by the assessee for assessment before us that physical appeals filed by the assessee for assessment before us that physical appeals filed by the assessee for assessment year 2013-14 and 2014 and 2014-15 on 03.07.2023 have already 15 on 03.07.2023 have already been disposed off vide disposed off vide ITA No. 2363 and 2364/M/2023 by a common /M/2023 by a common order of the Tribunal dated 18.10.2023 and therefore, these e-filed order of the Tribunal dated 18.10.2023 and therefore, these e order of the Tribunal dated 18.10.2023 and therefore, these e appeal for the same assessment years i.e. 2013 appeal for the same assessment years i.e. 2013-14 14 and 2014-15 respectively are rendered infructuous and therefore, the assessee e rendered infructuous and therefore, the assessee e rendered infructuous and therefore, the assessee requested requested requested for for for withdrawal withdrawal withdrawal of of of the the the appeal appeal appeal having having having ITA ITA ITA No. No. No. 2502/M/2023 and ITA No. 2503/M/2023 for assessment year 2502/M/2023 and ITA No. 2503/M/2023 for assessment year 2502/M/2023 and ITA No. 2503/M/2023 for assessment year 2014-15 and 2013-14 respectively. 14 respectively.
We have heard rival submission of the parties and perused We have heard rival submission of the parties and perused We have heard rival submission of the parties and perused the relevant material on record. Since, the physical appeals filed by the relevant material on record. Since, the physical appeals filed by the relevant material on record. Since, the physical appeals filed by the assessee for the assessment year assessee for the assessment years 2013-14 and 2014 14 and 2014-15 have these appeals being duplicate, the already disposed off therefore, already disposed off therefore, these appeals being duplicate, t assessee has requested for withdrawn. Accordingly these appeals assessee has requested for withdrawn. Accordingly these assessee has requested for withdrawn. Accordingly these are dismissed as withdrawn. are dismissed as withdrawn.
Eversmile Properties P. Ltd. 3 & 2502/M/2023 ITA Nos. 2503 & 2502/M/2023
In the result, the appeals filed by the assessee are dismissed. In the result, the appeals filed by the assessee are dismissed. In the result, the appeals filed by the assessee are dismissed.