Colathur N. Ram Vs ACIT (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT), Mumbai, considered an appeal filed against the order dated 13.03.2024 passed by the Commissioner of Income-tax (Appeals)/NFAC for Assessment Year 2013–14. The assessee had initially challenged the assessment order dated 31.03.2016, wherein additions of ₹1,90,23,053 as long-term capital gains and ₹3,41,117 as income from house property were made and subsequently confirmed by the CIT(A). Aggrieved by this confirmation, the assessee filed a second appeal before the Tribunal, contesting the additions.
However, at the outset of the hearing, the assessee’s representative informed the Tribunal that a separate appeal on identical facts and grounds against the same impugned order had already been filed in physical form (ITA No. 1464/MUM/2024) and was heard on the same day. Considering this, the Tribunal observed that the present appeal was merely a duplication of the earlier filed appeal.
Accordingly, the Tribunal held that the appeal had become infructuous due to duplication and dismissed it without examining the merits of the case. The appeal was therefore disposed of as not maintainable on procedural grounds.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
1. This appeal has been preferred against the impugned order dated 13.03.2024 passed in Appeal no. CIT(A) 46, Mumbai/10390/2016-17 by the Ld. Commissioner of Income–tax(Appeals)/ National Faceless Appeal Centre (NFAC) u/s. 250 of the Income–tax Act, 1961 for the Assessment year 2013–14.
