SHL (INDIA) PRIVATE LIMITED,GURGAON vs. DIT, CIRCLE-3(1), GURGAON
Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRASHL (India) Private Limited 2nd floor, Tower C, DLF Infinity Towers, DLF Cyber City, DLF Phase 2, DLF QE S.O, Gurgaon 122002, Haryana PAN: AADCS2982D Vs. DCIT Circle-3(1), Gurgaon Appellant
PER YOGESH KUMAR, U.S. JM: The present appeal has been preferred by the assessee for assessment year 2021-22 against the final Assessment Order dated 21/12/2023 passed by the A.O u/s 144C (1) of the Income Tax Act, 1961 ('Act' for short).
At the time of hearing, a letter dated 17/06/2025 was filed by the assessee stating that the Assessee has already filed an Appeal before the Tribunal through e-filing portal which has been numbered as ITA No. 5918/Del/2024. Further submitted that, after
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SHL (India) (P) Ltd. Vs. ACIT filing the said appeal through e-portal, the Assessee has also filed physical copy of Appeal set with the registry of the Tribunal and inadvertently also paid the Court fee, therefore, the registry has considered it as a fresh Appeal and numbered as ITA No.
5960/Del/2024. 3. Considering the fact that the Assessee has already filed
Appeal through e-filing before the Tribunal against the very same order impugned which is numbered as ITA No. 5918/Del/2024 and the same is pending adjudication, the present Appeal filed on the very same cause of action is not maintainable. Therefore, the present Appeal is dismissed as not maintainable. It is hereby clarified that, this order of dismissal will not come in the way of the Assessee in pursuing the Appeal in ITA No. 5918/Del/2024 pending adjudication before the Tribunal.
Order pronounced in the open court on 25th June, 2025 (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER
Date:- 25.06.2025
R.N, Sr.P.S*
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SHL (India) (P) Ltd. Vs. ACIT