M/S. BEROE CONSULTING INDIA PVT. LTD.,KANCHIPURAM vs. ITO, CORPORATE WARD-1(3), CHENNAI

Q: Which sections of the Income-tax Act were involved?

Section 143(3), Section 144B(8), Section 260A

ITTPA 25/CHNY/2026Status: DisposedITAT Chennai08 July 2026AY 2022-233 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the present appeal, IT(TP)A No.25/CHNY/2026, was a duplicate appeal for Assessment Year 2022-23. This was confirmed by the assessee's submission and the revenue's concession. The Tribunal noted that the assessee's appeal for the same assessment year had already been adjudicated vide ITA No.708/CHNY/2026, order dated 30.04.2026. Consequently, the Tribunal found that this appeal was a duplicate and was dismissed as withdrawn. No other issues were decided or left undecided.

What were the facts?

The assessee, M/s. Beroe Consulting India Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai Bench, against the final assessment order dated 22.12.2025, passed under section 143(3) read with section 144B(8) and section 260A of the Income Tax Act, 1961, for the Assessment Year 2022-23. The assessee's representative submitted that the present appeal was a duplicate filing, as the Tribunal had already decided the assessee's appeal for the same assessment year in ITA No.708/CHNY/2026, dated 30.04.2026. The revenue's representative conceded that the appeal was duplicate and should be dismissed as withdrawn. The Tribunal, after verifying the records, confirmed it was a duplicate appeal.

What were the issues?

1. Whether the present appeal, IT(TP)A No.25/CHNY/2026, is a duplicate appeal for Assessment Year 2022-23, and if so, what is the consequence? (Question of fact) Assessee's Contention: The assessee argued that the present appeal was a duplicate filing, as a prior appeal for the same assessment year (ITA No.708/CHNY/2026, dated 30.04.2026) had already been decided by the Tribunal. Therefore, the assessee requested permission to withdraw the present appeal. Revenue's Contention: The revenue's representative fairly conceded that the appeal was indeed a duplicate and should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B(8),Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI SS VISWANETHRA RAVI

Pronounced: 08.07.2026

आयकर अपील�य अ�धकरण, चे�नई पीठ�, चे�नई INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES, CHENNAI BENCH: D BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER IT(TP)A No.25/CHNY/2026 (िनधा�रण वष�/Assessment Year: 2022-23) M/S. BEROE CONSULTING INDIA ITO, CORPORATE WARD-1(3), CHENNAI-600034. PVT. LTD. FUTURA TECH PARK, C-BLOCK, 8TH FLOOR, 334, OLD Vs. MAHABALIPURAM ROAD, SHOLINGANALLUR S.O, KANCHEEPURAM-600119. अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AACCN1676J

अपीलाथ� �ारा/Appellant represented by: Ms. M.Lavanya, CA by Virtual ��थ� �ारा/Respondent represented by: Mr.Karthik Dasari, JCIT सुनवाई की तारीख / Date of conclusion of hearing: 06.07.2026 घोषणा की तारीख / Date of pronouncement: 08.07.2026 आदेश / ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: This is an appeal filed by the assessee directed against the final assessment order of Income Tax Department dated 22.12.2025 passed under section 143(3) r.w.s 144B(8) read with section 260A of the Income Tax Act, 1961 for Assessment Year 2022-23.

IT(TP)A No.25/CHNY/2026 M/S. BEROE CONSULTING INDIA PVT. LTD.

The Ld. Counsel for the assessee at the outset filed a copy of the order of the Tribunal in assessee’s own case vide ITA No.708/CHNY/2026, dated 30.04.2026 for Assessment Year 2022-23 and submitted that the Tribunal has already decided the appeal of the assessee for this very assessment year. The present appeal i.e. IT(TP)A No.25/CHNY/2026 is a duplicate appeal inadvertently filed. Therefore, the present appeal may be permitted to be withdrawn.

The Ld.DR fairly conceded that this appeal being duplicate, should be dismissed as withdrawn.

After verifying the record, we find that this is a duplicate appeal. Since the appeal of the assessee had already been adjudicated vide ITA No.708/CHNY/2026, order dated 30.04.2026, this appeal is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”. Order pronounced in the open Court on 8th July, 2026.

Sd/- Sd/- (SS VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai; िदनांक / Dated : 8th July, 2026

IT(TP)A No.25/CHNY/2026 M/S. BEROE CONSULTING INDIA PVT. LTD.

SGR, Sr.PS आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT Chennai/Madurai/Coimbatore/Salem. 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “डी” ब�च, चे�नई / DR, ITAT Chennai. गाड� फ़ाइल / Guard File. 5. GANGADHARA Digitally signed by GANGADHARA RAO SALEELA RAO SALEELA Date: 2026.07.13 18:00:46 +05'30'

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