VERENDRA SINGH SAINI,HARYANA vs. ITO WARD -11(3), PUNE

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ITA 1606/PUN/2024Status: DisposedITAT Pune26 September 2024AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI INTURI RAMA RAO (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 noted that a coordinate bench had already dismissed the assessee's former appeal on the same substantive grounds. Therefore, this current appeal was also dismissed.

What were the facts?

The assessee filed an appeal for assessment year 2019-2020 against an order of the CIT(A)-NFAC. The assessee's counsel submitted that this appeal was a duplicate of a previously dismissed appeal.

What were the issues?

Whether a duplicate appeal, raising the same grounds as a previously dismissed appeal, should be entertained.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO

Hearing: 25.09.2024Pronounced: 26.09.2024

Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/ NFAC/S/250/2021-22/1037891358(1), dated 17.12.2021, in proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

Learned counsel at the outset submits that he assessee’s present case ITA.No.1606/PUN./2024 is in fact a 2 ITA.No.1606/PUN./2024 ‘duplicate’ case file and the learned coordinate bench has already dismissed his former appeal ITA.No.1483/PUN./2024 on 19.09.2024 raising the very substantive grounds.

Dismissed accordingly.

3.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open Court on 26.09.2024.

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