VELUSAMY KARPAGAM,TIRUPPUR vs. ITO WARD 1(3), TIRUPPUR

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ITA 922/CHNY/2024Status: DisposedITAT Chennai03 July 2024AY 2016-17Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the appeal was indeed a duplicate. As an order had already been passed in the other related appeal, the current appeal was rendered infructuous.

What were the facts?

The appellant submitted that the present appeal was a duplicate and had become infructuous. This was in view of a previous order passed by the Tribunal in another appeal concerning the same matter. The revenue did not object to this submission.

What were the issues?

Whether a duplicate appeal, rendered infructuous by a prior Tribunal order, should be dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा)रण वष) / Assessment Year: 2016-17) Velusamy Karpagam ITO बनाम/ 10/65, 66 Appachi Nagar 3rd Street, Ward-1(3) Vs. Kongu Main Road, Tirupur-641 607. Tirupur. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BXZPK-7124-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Hari Bharadhwaj, Advocate for N.V.Balaji (Advocate)- Ld.AR � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR, at the outset, submitted that this being duplicate appeal has been rendered infructuous in view of Tribunal order in other appeal dated 21-05-2024. The revenue did not object to the same.

2.

We find that this appeal is a duplicate appeal. The order in other appeal has already been passed by Tribunal in ITA No.740/Chny/2024 on 21-05-2024.

3.

In the result, the appeal stand dismissed as infructuous. Order pronounced on 3rd July, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated : 03-07-2024 DS आदेशकीLितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयुA/CIT Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाडFफाईल/GF

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