Case Law Details
Second appeal could not have been filed against the same order when the first appeal had already been dismissed by the ld. CIT (Appeals). On the other hand, the ld. CIT, DR submitted that the first appeal against the assessment order had been decided and, therefore, the second appeal filed belatedly before the ld. CIT(Appeals) is non-est. We have considered the facts of the case and submissions made before us.
The appeals filed before the Commissioners (Appeals) are in respect of the same order and subject matter of the appeals is also the same. As the earlier appeal had been decided, the assessee cannot agitate the same matter again before the same appellate authority. Accordingly, we agree with the ld. CIT, DR that the appeal before us in non-est.
INCOME TAX APPELLATE TRIBUNAL, DELHI
I.T.A. No. 1524(Del)/2011 – Assessment year: 1996- 97
Okara Agro Industries Limited
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All appreciation for ITAT Delhi Bench