ITAT Mumbai Rules on Duplicate Appeals in NFAC & Levies Cost on Department

Karnataka Sangha Vs ITO (ITAT Mumbai) Introduction: The case of Karnataka Sangha Vs ITO saw the Income Tax Appellate Tribunal (ITAT), Mumbai, making a noteworthy ruling that the National Faceless Appeal Centre (NFAC) cannot adjudicate appeals that have been previously disposed of by the Commissioner of Income Tax (Appeals) (CIT(A)). In addition, the ITAT ordered the Department to pay the cost incurred by the appellant due to the duplication of appeals. Analysis: In this case, the appellant, Karnataka Sangha, had previously had its appeal for Assessment Year 2013-14 adjudicated and allowed by t...