FORD INDIA PRIVATE LIMITED,CHENGALPATTU vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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ITA 1985/CHNY/2024Status: DisposedITAT Chennai05 February 2025Bench: SHRI GEORGE GEORGE K (Vice President), SHRI AMITABH SHUKLA (Accountant Member)1 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 two appeals were filed for the same order. The assessee's representative requested to withdraw the duplicate appeal, which was permitted by the Tribunal.

What were the facts?

The assessee filed two appeals against the same order. During the hearing, it was noted that one appeal was filed online and a hard copy was submitted, leading to two appeals being filed for the same order due to a mistake.

What were the issues?

Whether the assessee can withdraw one of the two appeals filed against the same order, and if so, what is the consequence for the other appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI AMITABH SHUKLA

Hearing: 23.01.2025

O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order & DIN No. ITBA/DRP/M/144C(5)/2024-25/1065052896(1) dated 22.05.2024 for the assessment year 2020-21. Through the aforesaid appeal the assesse has challenged order u/s 143(3) dated 30.05.2024 passed by the ACIT, Bangalore. 2.0 During the course of hearing it was noted that there were two appeals filed by the assessee against the same order. On being queried Page - 1 - of 2 the assessee’s representative informed that it had filed an appeal online on 22.07.2024 and submitted a hard copy of the same. It was submitted that by mistake two appeals got filed by it contesting the same order. It was accordingly requested that the assessee may be permitted to withdraw the duplicate appeal filed vide ITA No.1985/Chny/2024. 3.0 Accordingly, the appeal of the assessee is dismissed as withdrawn 40. In the result, the appeal raised by the assessee is dismissed.

Order pronounced on 5th , February-2025 at Chennai.

Sd/- Sd/- (जॉजज जॉजज के) (श्री अनितधभ शुक्लध) (AMITABH SHUKLA) (GEORGE GEORGE K) लेखध सदस्य /Accountant Member उपधध्यक्ष / Vice President चेन्नई/Chennai, नदिधंक/Dated: 5th , February-2025. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलधर्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. नवभधगीय प्रनतनिनर्/DR 5. गधर्ा फधईल/GF

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