RAJAGOPAL GOVINDASWAMI KUMAR,CHENNAI vs. COMMISSIONER OF INCOME TAX -APPEALS, CHENNAI
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.196/Chny/2025
िनधा:रण वष: /Assessment Year: 2017-18
Rajagopal Govindaswami Kumar,
Plot No.1 @ 2,
Praksam Road, Oggiam,
Thoraipakkam – 600 097. Vs.
The Income Tax Officer,
Non Corporate Ward-15(1),
Chennai.
[PAN: AQEPK 2302F]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
None(Petition filed by Ld. counsel)
IJथ की ओर से /Respondent by :
Ms. R.Anitha, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
19.03.2025
घोषणा की तारीख /Date of Pronouncement
:
19.03.2025
आदेश / O R D E R
PER JAGADISH, A.M :
Aforesaid appeal filed by the assessee for Assessment Year
(AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi
[hereinafter “CIT(A)”] dated 25.11.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) of the Income-tax
Act,1961 (hereinafter “the Act”) on 31.12.2019. :- 2 -:
At the outset, the Learned Authorized Representative (A.R.) for the assessee, vide letter dated 17.03.2025, stated that the present appeal is a duplicate appeal, as the assessee had already filed a physical appeal on 23.01.2025. Subsequently, an employee of his office inadvertently filed the present appeal through electronic mode. In light of this, the Ld. A.R. requested that the duplicate appeal be dismissed.
When this was pointed out to Ld. D.R, she has not raised any objection.
We have perused the materials available on record. It is evident that the present appeal was inadvertently filed in electronic mode after the assessee had already filed a physical appeal on 23.01.2025. Accordingly, the duplicate appeal filed by the assessee is not maintainable and is dismissed. In view of the above, the appeal filed by the assessee stands dismissed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 19th March, 2025. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सदस्य / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 19th March, 2025. EDN/-
:- 3 -:
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF