REKAB CO-OP HSG SOC LTD,MUMBAI vs. ADDLJ CIT(A)2, VADODARA
What did the Tribunal hold?
The tribunal noted that the appeal was a duplication of a previously decided matter. Therefore, the current appeal was rendered infructuous.
What were the facts?
The assessee requested the transfer of their appeal to the Mumbai jurisdiction. The Mumbai benches of the ITAT had already passed an order on a similar appeal for the same assessment year.
What were the issues?
Whether the current appeal is infructuous due to a prior decision on a similar matter by another bench of the tribunal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD
Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
This appeal was filed by the assessee against order dated 03.11.2023 passed by the CIT(A) for the Assessment Year 2017-18 and the same was transferred to Mumbai jurisdiction.
At the time when the matter was called out, the Ld. AR submitted that this appeal was already transferred to the Mumbai Jurisdiction and the Mumbai Benches of the Tribunal passed order on 16.05.2024 in for Assessment Year 2017-18 wherein the same order of the CIT(A) which arise from the Assessment Order dated 04.02.2019 was decided and, therefore, the present appeal which is listed is just a duplication.
Assessment Year: 2017-18 Page 2 of 2
The Ld. DR submitted that the matter has already been decided by the Mumbai Bench of Tribunal and hence becomes infructuous.
We have heard both the parties and perused all the relevant material available on record. The assessee vide letter dated 28th December, 2023 has requested to transfer the appeal papers to Mumbai Jurisdiction and the same was transferred accordingly and the Tribunal has passed order dated 16.05.2024 thereby disposing assessee’s appeal by the Mumbai Bench of the Income Tax Appellate Tribunal. Thus, the number given by the Ahmedabad Benches of the Tribunal and listed as appeal before us becomes infructuous. Hence, the same is disposed of.
In the result, the appeal listed as for Assessment Year 2017-18 is disposed of/dismissed as infructuous.
Order pronounced in the open Court on this 30th September, 2024.
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