ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

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ITA 1135/CHNY/2023Status: DisposedITAT Chennai13 October 2023AY 2018-192 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the submissions of both parties and dismissed the appeal. The appeal was dismissed solely on the grounds of being a duplicate filing.

What were the facts?

The Revenue filed an appeal which was found to be a duplicate of an earlier appeal filed by them. Both parties agreed that the current appeal was a duplicate and should be dismissed.

What were the issues?

The primary issue was whether a duplicate appeal filed by the revenue should be admitted or dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा1रण वष1 / Assessment Year: 2018-19) ACIT M/s. Cognizant Technology Solutions India Private Ltd. Central Circle-1(1), बनाम/ Vs. Chennai. 5/535, Old Mahabalipuram Road Okkiyam Thoraipakkam Chennai – 600 096 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACD-3312-M (अपीलाथ�/Appellant) : (!"थ� / Respondent) अपीलाथ�कीओरसे/ Revenue by : Shri G. Suresh (JCIT)- Ld. Sr. DR !"थ�कीओरसे/ Assessee by : Ms. N.V. Lakshmi (Advocate) - Ld. AR सुनवाईकीतारीख/Date of Hearing : 13-10-2023 घोषणाकीतारीख /Date of Pronouncement : 13-10-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Upon hearing, it transpires that this appeal is e-filed duplicate appeal of revenue’s earlier appeal filed on 10-04-2023 numbered as ITA No.462/Chny/23. Both sides converge on the point that this appeal being mere duplicate appeal and filed at a later point of time, the same may be dismissed as a duplicate appeal. The Ld. AR also submitted that it shall not raise the issue of e-filing in ITA No.462/Chny/23.

2.

Accepting the rival submissions, this appeal stand dismissed as a duplicate appeal. Order pronounced on 13th October, 2023.

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