Surender Jeet Singh Flat No.302, Prabha Ashish, Residence, Near K.J. Mehta School, Sadguru Nagar, Nashik Road, Maharashtra, Maharashtra V. ITO Ward-4(3), Jaipur, Ward-4(3), Jaipur

ITA 697/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5811 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 697/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SURENDER JEET SINGH FLAT NO. 302, PRABHA ASHISH, RESIDENCE, NEAR K. J. MEHTA SCHOOL, SADGURU NAGAR, NASHIK ROAD, MAHARASHTRA, 422101 CUKE VS. THE INCOME TAX OFFICER WARD-4(3), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BBAPS3485D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L 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 NECE SSARY 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 TH E ASSESSEE HAS FILED THE PRESENT APPEAL THROUGH POST AND THE SAME WAS REGIST ERED AS ITA NO. 697/JP/2019 DATED 13.05.2019. SUBSEQUENTLY, THE ASS ESSEE HAS AGAIN FILED ITA NO. 697/JP/2019 SURENDER JEET SINGH, MAHARASHTRA VS. ITO, JAIPUR 2 ANOTHER APPEAL THROUGH POST WHICH WAS REGISTERED AS 963/JP/2019 LISTED ON 15.07.2019. THE LATTER APPEAL IN ITA NO. 963/JP/201 9 HAD COME UP FOR HEARING ON 24.06.2020 AND THE SAME WAS DISPOSED OFF VIDE OR DER DATED 24.06.2020. 4. WE ARE INTRIGUED BY THE FACT THAT THE ASSESSEE H AD 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 WHIC H 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 HA D FILED TWO APPEALS AGAINST THE SAME ORDER. SUCH AN UNWARRANTED STEP T AKEN BY THE ASSESSEE HAS THUS LEAD TO UNNECESSARY WASTAGE OF COURTS TIME AN D EFFORTS AND OF ALL CONCERNED AND SHOULD HAVE BEEN AVOIDED. 5. WE ARE FURTHER INTRIGUED BY THE FACT THAT ONCE T HE FIRST APPEAL WAS REGISTERED BY THE REGISTRY AND LISTED AT 697/JP/201 9 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 ORIGINA L 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 ENQ UIRY, THE REGISTRY HAS SUBMITTED THAT THERE IS NO MECHANISM WHICH IS AVAIL ABLE 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 F OR 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 I DENTIFY THE STEPS AND PROCEDURES IN THE APPEAL FILING AND REGISTERING SYS TEM 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 T HIS REGARD. ITA NO. 697/JP/2019 SURENDER JEET SINGH, MAHARASHTRA VS. ITO, JAIPUR 3 6. IN THE INSTANT CASE, AS WE HAVE NOTED ABOVE, TH E LATTER APPEAL IN ITA NO. 963/JP/2019 HAD ALREADY BEEN DISPOSED OFF VIDE ORDE R DATED 24.06.2020, THE PRESENT APPEAL IN ITA NO. 697/JP/19, BEING IN THE N ATURE 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/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30/09/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ 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