ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 THIRUVANANTHAPURAM, KOWDIAR THIRUVANANTHAPURAM vs. HIMALIA PRIME ASSETS PVT LTD, THIRUVANANTHAPURAM
Facts
The Revenue filed an appeal against an order of the CIT(A) for AY 2016-17. During the hearing, the Departmental Representative submitted that this appeal (ITA No.637/Coch/2024) was a duplicate of another physical appeal (ITA No.638/Coch/2024) filed against the same impugned order and requested to withdraw it.
Held
The Tribunal verified the DR's submission and found it to be correct that the appeal was a duplicate. Consequently, the Revenue's appeal (ITA No.637/Coch/2024) was dismissed as withdrawn.
Key Issues
Whether the Revenue's appeal, identified as a duplicate of another appeal against the same order, should be allowed to be withdrawn and consequently dismissed.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.637/Coch/2024 : Asst.Year 2016-2017 The Assistant Commissioner of Himalia Prime Assets Pvt.Ltd. Income-tax, Circle – 1 Pulinkudi, Mulloor PO v. Thiruvananthapuram. Thiruvananthapuram – 695 527 PAN : AADCS2669D. (Appellant) (Respondent) Appellant by : Sri.Sanjit Kumar Das, CIT-DR Respondent by : Ms.Parvathy S, Advocate Date of Date of Hearing : 24.03.2025 Pronouncement :26.03.2025 O R D E R Per Sandeep Singh Karhail, JM : The Revenue has filed the present appeal against the impugned order dated 17th May, 2024, passed u/s.250 of the Income-tax Act, 1961 (“the Act” hereinafter) by the learned Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi, [“ld.CIT(A)” hereinafter] for the assessment year 2016-2017.
During the hearing, the learned Departmental Representative, at the outset, submitted that against the same impugned order, the Revenue has filed two appeals, i.e., one filed physically, being ITA No.638/Coch/2024, and the other online, i.e., the present appeal. Accordingly, the learned DR sought permission to withdraw the present appeal being a duplicate appeal. The submission of the learned DR was
2 ITA No.637/Coch/2024. Himalia Prime Assets Pvt.Ltd. verified from the records and found to be correct. Accordingly, the Revenue’s appeal being ITA No.637/Coch/2024, is dismissed as withdrawn.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced on this 26th day of March, 2025.
Sd/- Sd/- (Inturi Rama Rao) (Sandeep Singh Karhail) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin; Dated : 26th March, 2025. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin
