INCOME TAX OFFICER, PUNE vs. PURPLE DEVELOPERS, PUNE

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ITA 883/PUN/2024Status: HeardITAT Pune25 July 2024AY 2006-07Bench: SHRI INTURI RAMA RAO (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a previous appeal by the Revenue for the same assessment year had already been disposed of. Therefore, the current appeal was considered infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for assessment year 2006-07. The Tribunal had previously disposed of a similar appeal filed by the Revenue for the same assessment year.

What were the issues?

Whether the current appeal is maintainable when a similar appeal for the same assessment year has already been decided.

AI-generated summary — verify with the full judgment below

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

Before: SHRI INTURI RAMA RAO & MS. ASTHA CHANDRA

For Appellant: Shri Suhas Bora
For Respondent: Shri Sourabh Nayak
Hearing: 24.07.2024Pronounced: 25.07.2024

आदेश / ORDER

PER INTURI RAMA RAO, AM:

1.

This is an appeal filed by the Revenue directed against the order of the CIT(A)-26, Mumbai dated 04.05.2010 for the assessment year 2006-07.

2.

The Revenue had filed the present appeal impugning the same order of CIT(A)-26, Mumbai dated 04.05.2010 for the assessment year under consideration. We find that the Tribunal in filed by the Revenue has already disposed of the appeal vide order dated 14.11.2023 and therefore, the present appeal is treated as ‘Infructuous’ and hence dismissed as such.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced on this 25th day of July, 2024.

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