COMBINE DIAMONDS PRIVATE LIMITED,MUMBAI vs. ACIT-5(1)(2), MUMBAI
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYASHRI SANDEEP SINGH KARHAILCombine Diamonds Pvt. Ltd., FW 6010B, 6th Floor, Bharat Diamond Bourse, East Wing, Bandra Kurla Complex, Bandra East, Mumbai - 400051
PER SANDEEP SINGH KARHAIL, J.M.
The assessee has filed the present appeal against the impugned order dated 13.02.2025, passed under section 250 of the Income-tax Act, 1961
(“the Act”) by the learned Commissioner of Income-tax (Appeals), National
Faceless Assessment Centre, Delhi, [“learned CIT(A)”] for the assessment year 2009-10. 2. During the hearing, the learned Authorised Representative (“learned
AR”), at the outset, submitted that against the same impugned order, the 2
assessee has filed two appeals, i.e., one filed online, being ITA
No.2480/Mum./2025, and the other physically, i.e., the present appeal.
Accordingly, the learned AR sought permission to withdraw the present appeal, as it is a duplicate appeal. The submission of the learned AR was verified from the records and found to be correct. Accordingly, the assessee’s present appeal, being ITA No.2474/Mum./2025, is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 19/08/2025 NARENDRA KUMAR BILLAIYA
ACCOUNTANT MEMBER SANDEEP SINGH KARHAIL
JUDICIAL MEMBER
MUMBAI, DATED: 19/08/2025
Prabhat
Copy of the order forwarded to:
(1)
The Assessee;
(2)
The Revenue;
(3)
The PCIT / CIT (Judicial);
(4)
The DR, ITAT, Mumbai; and (5)
Guard file.
By Order