SHREE ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

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ITA 482/HYD/2023Status: DisposedITAT Hyderabad31 October 2023AY 2018-193 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 noted that the assessee had filed two appeals against the same order due to a numbering mistake. To avoid redundancy, the Tribunal dismissed the current appeal.

What were the facts?

The assessee filed two appeals against the same order, one online and one physically, resulting in duplicate numbering (ITA No. 468/Hyd/2023 and ITA No. 482/Hyd/2023). This appeal (ITA No. 482/Hyd/2023) was filed against the order of the CIT(A) for AY 2018-19.

What were the issues?

The primary issue was the redundancy of filing two appeals against the same order by the assessee. The Tribunal had to decide how to handle this duplicate filing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD

Before: SHRI RAMA KANTA PANDA & SHRI K.NARASIMHA CHARY

For Respondent: Shri Rajendra Kumar, CIT-DR
Hearing: 30/10/2023

आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 02/08/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Shree Estates (“the assessee”) for the assessment year 2018-19, assessee preferred this appeal.

2.

At the outset, Registry submitted that the assessee filed one appeal online and another appeal in a physical way and by mistake, both the appeals were numbered, but with different numbers, namely, 468/Hyd/2023 and 482/Hyd/2023. In view of the fact that it is only a mistake in numbering two appeals against the very same order, we dismiss this appeal to avoid redundancy. Order pronounced in the open court on this the 31st day of October, 2023.

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