2024 (6) TMI 1407 - AT - Income Tax

Maintainability of order passed by the CIT(A) in the second appeal - CIT(A) has dismissed the appeal filed by the assessee by holding that the appeal was already decided by his predecessor and there is no provision under the Act to file another appeal against the same assessment order - CIT(A) held that the appeal filed by the assessee is non-maintainable - as contended by the ld. AR that the fresh/ second appeal was filed before the ld. CIT(A) as per the advice of ld. CIT(A) HELD THAT - Admittedly, the first appellate order dated 30/01/2018 was not challenged by the assessee under the bona-fide belief that the assessee has filed another appeal. If assessee wishes to challenge such order dated 30/01/2018, he can do so, as per the provisions of law. DR also submitted that the appeal filed by the assessee against the second appellate order is not maintainable. In view of the above and after considering the facts in totality, we hold that the appeal filed by the assessee before us against the order of ld. CIT(A) dated 12/02/2024 is non-est and not maintainable. Accordingly, we dismiss the same as infructuous. In the result, the appeal filed by the assessee is dismissed.

Summary

Issues:
Appeal against the order passed by the office of the Addl/JCIT(A)-1, Coimbatore dated 12/02/2024 for the assessment year 2008-09.

Analysis:
The Appellate Tribunal ITAT Bangalore heard an appeal filed by the assessee against the order passed by the office of the Addl/JCIT(A)-1, Coimbatore dated 12/02/2024 for the assessment year 2008-09. The history of the case revealed that the assessee had previously filed an appeal against the assessment order under section 143(1) passed by the ACTT, Circle-1 (1) Bangalore on 24-12-2010. The ld. CIT(A) had decided/dismissed this appeal on 30/01/2018. The current appeal was filed by the assessee on 31/05/2019, which was dismissed by the ld. CIT(A) on 12/02/2024, stating that there is no provision under the Act to file another appeal against the same assessment order. The Tribunal noted that the first appellate order dated 30/01/2018 was not challenged by the assessee, and it was held that the appeal filed against the order of ld. CIT(A) dated 12/02/2024 is non-est and not maintainable. Consequently, the appeal was dismissed as infructuous.

The ld. CIT(A) held that the appeal filed by the assessee on 31/05/2019 against the assessment order dated 24/12/2010 was nonmaintainable as it had already been decided by his predecessor on 30/01/2018. The ld. CIT(A) emphasized that if the appellant disagreed with the previous decision, the appropriate course of action would be to file an appeal before the ITAT. The Tribunal concurred with the ld. CIT(A)'s decision, stating that the appeal before them was not maintainable as the previous order had not been challenged within the stipulated legal framework. The Tribunal highlighted that the appeal before them was based on the mistaken belief that the assessee had not already challenged the previous order, leading to the dismissal of the current appeal.

The assessee contended that the second appeal was filed based on the advice of the ld. CIT(A) but later acknowledged that the order passed in the second appeal was not maintainable under the law. Both the ld. AR and the ld. DR agreed that the appeal before the Tribunal was not sustainable. The Tribunal, after considering all the submissions and facts, concluded that the appeal filed by the assessee against the order of ld. CIT(A) dated 12/02/2024 was non-est and not maintainable. Consequently, the Tribunal dismissed the appeal as infructuous, affirming the decision of the ld. CIT(A) regarding the non-maintainability of the appeal.

In conclusion, the Tribunal upheld the decision of the ld. CIT(A) and dismissed the appeal filed by the assessee as non-est and not maintainable. The Tribunal emphasized the importance of adhering to the legal provisions regarding the filing of appeals against assessment orders and reiterated that challenging an order before the appropriate authority is crucial to maintain the appeal's validity. The dismissal of the appeal was pronounced in court on the 4th day of June, 2024.