MANAV SEVA TRUST,KOLKATA vs. AO WARD 1 (4), KOLKATA

ITA 895/KOL/2024Status: DisposedITAT Kolkata10 December 2024AY 2018-19Bench: Shri Duvvuru RL Reddy (Vice President)2 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submission that the present appeal was a duplication of a previously adjudicated matter. The Tribunal found no objection from the revenue and agreed to dismiss the appeal.

What were the facts?

The assessee filed an appeal before the ITAT, Kolkata. However, the assessee later submitted that this appeal was a duplication of a previously filed and disposed of appeal (ITA No. 940/KOL/2024).

What were the issues?

Whether the current appeal is a duplication of a previously decided appeal and should be dismissed on that ground.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

order : December 10, 2024 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl./JCIT(Appeals)-13, Mumbai dated 27th March, 2024 passed for Assessment Year 2018-19.

At the outset, the assessee filed a petition before me stating that this appeal is a duplication of ITA No. 940/KOL/2024. The assessee preferred an appeal before ‘C’ Bench, Kolkata and the ITAT, Kolkata Bench has disposed of this appeal on 9th August, (A.Y. 2018-2019) Manav Seva Trust 2024. Therefore, he pleaded to dismiss the as duplication of appeal. The assessee also filed a copy of the order of Tribunal dated 9th August, 2024 in ITA No. 940/KOL/2024.

The ld. Departmental Representative has not raised any objection.

Considering the facts and circumstances of the case, I dismiss this appeal as already adjudicated by this Tribunal.

Recent GST High Court judgments

Search GST case law →