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Nandrup Vs. Income Tax Officer

Case No: ITA No. 296/Del/2019
Court: Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi
Date: 9/12/2024

Parties Involved

appellantNandrup
respondentIncome Tax Officer, Ward-3(1), Gurgaon

Facts Summary

The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-1, Gurgaon dated 11.09.2018. When the matter was called for hearing, the counsel for the assessee pointed out that identical issues involved in the present appeal for the same Assessment Year 2010-11 had already been adjudicated by the Tribunal in another appeal in ITA No. 5532/Del/2019, vide order dated 13.05.2022. The counsel submitted that there being no cause of action available any longer, the present appeal in ITA No. 296/Del/2019 stands infructuous.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal stands infructuous due to the adjudication of identical issues in another appeal.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

1 precedent cited in this judgement.

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