NEENA KAILAS JADHAV ,THANE vs. ACIT CIRCLE 1, AURANGABAD

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ITA 809/PUN/2023Status: DisposedITAT Pune26 June 2024AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member), MS. ASTHA CHANDRA (Judicial 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 the assessee's appeal for the same assessment year had already been heard and adjudicated upon. Therefore, the current appeal was considered infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee did not appear for the hearing. The Department pointed out that the assessee had mistakenly filed the appeal twice.

What were the issues?

Whether the appeal is infructuous due to a duplicate filing and prior adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & MS. ASTHA CHANDRA

For Respondent: Shri R.Y. Balawade

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 01.11.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2012-13.

2.

The appeal came up for hearing on 29.05.2024. None appeared for the assessee. The Ld. DR, Shri R.Y. Balawade brought to our notice that the assessee has filed appeal twice by mistake. The appeal of the assessee had already been heard and adjudicated upon. He submitted before us a copy of the order dated 19.04.2024 of the Tribunal in assessee’s case for the same assessment year i.e. AY 2012-13 in ITA No. 901/PUN/2023. We, therefore, dismiss this assessee’s appeal as infructuous.

3.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court on 26th June, 2024.

Sd/- Sd/- (Inturi Rama Rao) (Astha Chandra) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 26th June, 2024. रदि आदेश की प्रनिनलनप अग्रेनर्ि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. //सत्य दपत प्रदत// True Copy// आिेश नुस र / BY ORDER,

िररष्ठ दनजी सदिि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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