What did the Tribunal hold?

The Tribunal found that the present appeal was a duplicate of a previously adjudicated appeal. Therefore, the appeal was rendered infructuous.

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The Department pointed out that a previous appeal by the assessee for the same assessment year and the same grounds had already been decided by the Tribunal.

What were the issues?

Whether a duplicate appeal filed for the same assessment year and grounds already decided by the Tribunal should be dismissed as infructuous.

Deepak Shivram Palve, Nashik vs ACIT | ITAT Pune 2024

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Respondent: Shri Ramnath P Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT 4. DR, ITAT, „A‟ Bench, Pune 5. गार्ड फाईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 19.09.2024 Sr. PS/PS 2 Draft placed before author 19.09.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

DEEPAK SHIVRAM PALVE,NASHIK vs. ACIT CIRCLE 2- NASHIK, NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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