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

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)

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.

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

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