FORTUNA ENGINEERING PVT.LTD,NASHIK vs. PR. COMMISSIONER OF INCOME-TAX,-1, NASHIK

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ITA 831/PUN/2018Status: DisposedITAT Pune13 August 2020AY 2013-142 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 one appeal had already been disposed of and the present appeal had become infructuous. The revenue had no objection to this course of action.

What were the facts?

The assessee filed two appeals against the same order of the Pr. Commissioner of Income Tax (Appeals). One appeal was already disposed of by the Tribunal.

What were the issues?

Whether an appeal becomes infructuous if a duplicate appeal against the same order has already been disposed of.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Devendra Jain
For Respondent: Smt. Kesang Y. Sherpa

This appeal by the assessee against the order dated 19-03-2018 passed by the Pr. Commissioner of Income Tax (Appeals)-1, Nashik for assessment year 2013-14 passed u/s. 263 of the Act.

2.

It was brought to our notice by the ld. AR, Shri Devendra Jain that by inadvertent mistake the assessee filed two appeals against the above said order before this Tribunal. One such appeal in has been disposed of by this Tribunal and submitted that this appeal in becomes infructuous. The ld. DR, Smt. Kesang Y. Sherpa reported no objection. Therefore, in our opinion this appeal has no legs to stand and become infructuous.

3.

In the result, the appeal of assessee is dismissed as infructuous.

Order pronounced in the open court on 14th August, 2020.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 14th August, 2020. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The Pr. CIT(A)-1, Nashik ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 4. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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