PROMOD,FRANCE vs. DY CIT -CIRCLE-3(3)(2), MUMBAI

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ITA 1211/MUM/2021Status: DisposedITAT Mumbai19 July 2023AY 2017-183 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal found that ITA No. 1211/Mum/2021 was a duplicate of the appeal filed in ITA No. 1664/Mum/2021. Therefore, the appeal numbered ITA No. 1211/Mum/2021 was dismissed as infructuous.

What were the facts?

The appellant filed an appeal electronically during the COVID period, which was numbered ITA No. 1211/Mum/2021. Subsequently, a duly executed original appeal set was filed and numbered as ITA No. 1664/Mum/2021. Both appeals arose from the same assessment order.

What were the issues?

Whether a duplicate appeal filed during the COVID period, which has a corresponding original appeal, should be dismissed as infructuous.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, I BENCH, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER (Assessment Year: 2017-18) PROMOD, Chemin du Verseau 59847 Marcq-en-Baroeul Cedex, France [PAN: AAHCP9530E] …………… Appellant Vs Deputy Commissioner of Income Tax, International Tax, Circle 3 (3)(2), Room No. 1630, 16th Floor, Air India Building, Nariman Point, Respondent ……………. Mumbai - 400021 Appearance For the Appellant/Assessee : Shri Ketan Ved For the Respondent/Department : Shri Anil Sant Date Conclusion of hearing : 12.07.2023 Pronouncement of order : 19.07.2023

O R D E R

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal is directed against the Assessment Order, dated 1. 20/04/2021, passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], as per directions, dated 17/03/2021, issued by the CIT (Dispute Resolution Panel-2), Mumbai-1 (hereinafter referred to as ‘the DRP’) under Section 144C(5) of the Act pertaining to the Assessment Year 2017-18.

When the appeal was taken up for hearing, the Ld. Authorised 2.

(Assessment Year: 2017-18) Representative for the Appellant, at the outset, submitted that the present appeal was filed electronically during the covid period and was numbered as ITA No. 1211/Mum/2021. Subsequently, the Appellant filed duly executed appeal set in original which has also been numbered separately as ITA No. 1664/Mum/2012. In view of the aforesaid, the Ld. Authorised Representative for the Appellant submitted that the present appeal can be dismissed as being infructuous.

The Ld. Departmental Representative confirmed that both the 3. appeals listed before us being arise from the same Final Assessment Order, dated 20/04/2021, passed under Section 143(3) read with Section 144C(13) of the Act for the Assessment Year 2017-18.

We have perused the appeal sets and find that ITA No. 4. 1211/Mum/2021 is the scanned copy of the original appeal set placed in which has been adjourned to 08/08/2023 vide separate order, dated 12/07/2023, passed by us. Accordingly, is dismissed as infructuous being a duplicate appeal incorrectly number separately.

In result, the present appeal is dismissed. 5.

Order pronounced on 19.07.2023.

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