ITA No. 363/Coch/2024

Parties Involved

Facts Summary

The appeal filed by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 15.03.2023 for Assessment Year (AY) 2018-19. The counsel for the assessee submitted that the impugned appeal filed by the Revenue is the duplicate appeal. According to the counsel for the assessee, the Revenue has already preferred an appeal for the same assessment year in ITA No. 418/Coch/2023 which was heard on 21-08-2024 and reserved for order. The counsel for the assessee contended that the impugned appeal preferred by Revenue is not maintainable and therefore liable to be dismissed as infructuous.…

Legal Issues

• 1. Whether the impugned appeal filed by the Revenue is maintainable?

Judgment Outcome

Decided in favour of Revenue.

Similar Judgements

• M/s. Choudhari Construction Co. vs. Asst. Commissioner of Income Tax

  Mumbai bench

• Deepak Shivram Palve Vs. ACIT, Circle – 2, Nashik

  Pune bench

• Rajbir Singh (2013-14)

  B Bench, Delhi benchAY 2013-14Dismissed

• DCIT CC-1(4) Kolkata Vs Dinesh Agarwal

  Kolkata Bench benchAY 2022-2023Dismissed

• Income Tax Appellate Tribunal, 'D' Bench, Chennai

  Chennai bench

• Adala Bhanu Rekha vs. Dy. Commissioner of Income Tax

  Hyderabad bench