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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:
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.