Income Tax Appellate Tribunal - Jaipur
Surender Jeet Singh Flat No.302, Prabha ... vs Ito Ward-4(3), Jaipur, Ward-4(3), ... on 30 September, 2020
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES 'A' JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 697/JP/2019
fu/kZkj.k o"kZ@Assessment Year :2010-11
Surender Jeet Singh cuke The Income Tax Officer
Flat No. 302, Prabha Ashish, Vs. Ward-4(3),
Residence, Near K. J. Mehta School, Jaipur
Sadguru Nagar, Nashik Road,
Maharashtra, 422101
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BBAPS3485D
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : None
jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 25/09/2020
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/09/2020
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 22.03.2019 for A.Y 2010-11.
2. The hearing of the matter was scheduled through Video Conferencing in view of ongoing COVID-19 pandemic situation in the country. None has appeared on behalf of the assessee in spite of necessary steps taken by the Registry by sending notices to the assessee/A/R at the given e-mail address.
3. On perusal of the records, it is noticed that the assessee has filed the present appeal through post and the same was registered as ITA No. 697/JP/2019 dated 13.05.2019. Subsequently, the assessee has again filed ITA No. 697/JP/2019 Surender Jeet Singh, Maharashtra Vs. ITO, Jaipur another appeal through post which was registered as 963/JP/2019 listed on 15.07.2019. The latter appeal in ITA No. 963/JP/2019 had come up for hearing on 24.06.2020 and the same was disposed off vide order dated 24.06.2020.
4. We are intrigued by the fact that the assessee had filed two appeals pertaining to the same assessment order A.Y 2010-11 and against the same order passed by the ld CIT(A) dated 22.03.2019 which was in turn filed against the order passed by the AO u/s 147 r/w 144 dated 07.12.2017 and failed to understand why the assessee took such a step and had filed two appeals against the same order. Such an unwarranted step taken by the assessee has thus lead to unnecessary wastage of Court's time and efforts and of all concerned and should have been avoided.
5. We are further intrigued by the fact that once the first appeal was registered by the Registry and listed at 697/JP/2019 dated 13.05.2019, how for the same assessee and for the same assessment year arising out of the same order passed by the ld CIT(A) and basis the original appeal filing fee paid at the time of initial appeal, another appeal has been registered by the Registry and listed as 963/JP/2019 dated 15.07.2019. On enquiry, the Registry has submitted that there is no mechanism which is available in the IT system where the Registry staff can identify at the stage of registering the appeal as to whether any appeal has already been listed or not for the same assessee pertaining to same assessment year and arising out of the same appellate order. We therefore feel that there is a need to identify the steps and procedures in the appeal filing and registering system of the Registry where such duplicate filing of appeals can be avoided in future and the Registry is accordingly directed to take appropriate steps in this regard.
2 ITA No. 697/JP/2019Surender Jeet Singh, Maharashtra Vs. ITO, Jaipur
6. In the instant case, as we have noted above, the latter appeal in ITA No. 963/JP/2019 had already been disposed off vide order dated 24.06.2020, the present appeal in ITA No. 697/JP/19, being in the nature of duplicate appeal is non-est in the eyes of law and is hereby dismissed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on 30/09/2020.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
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fnukad@Dated:- 30/09/2020
*Ganesh Kr.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Surender Jeet Singh, Maharashtra
2. izR;FkhZ@ The Respondent- ITO, Ward-4(3), Jaipur
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File {ITA No. 697/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 3