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TMI Blog2024 (6) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the office of the Addl/JCIT(A)-1, Coimbatore dated 12/02/2024 in DIN No. ITBA/APL/S/250/2023-24/1060795551(1) for the assessment year 2008-09. 2. Before we take up the specific issue raised by the assessee in the ground of appeal, it is necessary to take a note of history of the case in brief, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The relevant finding of the ld. CIT(A) in the order dated 12-02-2024 is reproduced as under: 5.2 The appellant has already filed an appeal against the assessment order under section 143(1) passed by the ACTT, Circle-1 (1) Bangalore on 24-12-2010. The CIT (A) has decided/dismissed this appeal in ITA NO 94/CIT(A)1/Br/14-15/AY 2008-09 on 30/01/2018. The appellant cannot file another appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the ld. CIT(A) as per the advice of ld. CIT(A) vide dated 18/06/2018. However, on question posted by the Bench, whether the order passed by the ld. CIT(A) in the second appeal as discussed above is maintainable under the provisions of law, the ld. AR fairly conceded that such order is not maintainable and, therefore, the appeal does not lie before the Tribunal. 6. Admittedly, the first appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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