AIX CONNECT PRIVATE LIMITED,GURGAON vs. ACIT CIRCLE-1(1), GURGAON
What did the Tribunal hold?
The tribunal, upon the assessee's submission, permitted the withdrawal of one of the duplicate appeals, specifically ITA No.4547/Del/2024. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against a final assessment order dated 11.05.2023 passed under Section 92CA of the Income Tax Act, 1961 for AY 2020-21. During the hearing, it was brought to the tribunal's attention that two appeal numbers, ITA No.4547/Del/2024 and ITA No.4523/Del/2024, had been allotted for the same assessment year, indicating a duplication of appeal.
What were the issues?
Whether the assessee should be permitted to withdraw one of the two appeals filed for the same assessment year due to a duplication of appeal numbers.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : I : NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI ANUBHAV SHARMA
(Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate Revenue by : Shri Dharm Veer Singh, CIT-DR Date of Hearing : 19.11.2024 Date of Pronouncement : 19.11.2024 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the final assessment order dated 11.05.2023 passed u/s 92CA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Dy. Commissioner of Income Tax, TP 1(1)(1), Bangalore (hereinafter referred to as the Ld. AO) for AY 2020-21.
At the time of hearing, the ld. counsel for the assessee, vide letter dated 15th October, 2024 placed on record by the assessee, submitted that for the subject assessment year, i.e., AY 2020-21, two appeal numbers had been allotted to the assessee viz., and, hence, there is duplication of appeal. Therefore, it was submitted that the assessee may be permitted to withdraw one of the appeals being .
In the result, the appeal is dismissed as withdrawn.
More judgments on Section 92CA
- Bellsonica Auto Component India Private… vs ACIT, Circle-1(1), GurgaonITA 1041/DEL/2023[2015-16]Status: Disposed7 Oct 2026AY 2015-16
- Smartstream Technologies India Private… vs The Deputy Commissioner of Income Tax…ITA 2220/MUM/2026[2022-23]Status: Disposed30 Sept 2026AY 2022-23
- ACIT-Circle 6(1)(1) Mumbai, Mumbai vs Aditya Birla Real Estate Limited, MumbaiITA 7767/MUM/2026[2013-14]Status: Disposed30 Sept 2026AY 2013-14
- ACIT-Circle6(1)(1) Mumbai., Mumbai vs Aditya Birla Real Estate Limited, MumbaiITA 7766/MUM/2026[2016-17]Status: Disposed30 Sept 2026AY 2016-17
- Airmeet Networks Private Limited, Bengaluru vs Assessing Officer, BengaluruITA 1487/BANG/2026[2022-23]Status: Disposed29 Sept 2026AY 2022-23
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
