2024 (6) TMI 1407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Shri Subramanian S, JCIT (DR) ORDER 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 appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssment order. As such, the ld. CIT(A) held that the appeal filed by the assessee dated 31/05/2019 vide order dated 12/02/2024 is nonmaintainable. 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 24-12-201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee against the order of the ld. CIT(A) dated 12/02/2024 has preferred an appeal before us. 5. It was 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) 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 pr....