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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Waseem Ahmedand Shri Soundararajan K.
Appellant by: Smt. Girly Albert, Sr. D.R. Respondent by: Shri Radhesh Bhatt, CA Date of Hearing: 23.09.2024 Date of Pronouncement: 26.09.2024 O R D E R Per Bench This appeal filed by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 15.03.2023 for Assessment Year (AY) 2018-19.
At the outset, the learned counsel for the assessee submitted that the impugned appeal filed by the Revenue is the duplicate appeal. According to the learned counsel for the assessee, the Revenue has already preferred an appeal for the same assessment year in which was heard on 21-08-2024 and reserved for order. Accordingly, the learned counsel for the assessee contended that the impugned appeal preferred by Revenue is not maintainable and therefore liable to be dismissed as infructuous.
We have heard the rival contentions of both the parties and perused the material available on record. Considering the fact that the impugned appeal filed by the Revenue on hand is the duplicate appeal, we hold that the impugned appeal is not maintainable and therefore we dismiss the same as infructuous.