M/S. BANSAL SHAREVEST SERVICES LTD.,MUMBAI vs. ASST. C.I.T., CENTRAL CIRCLE-8, MUMBAI

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ITA 2151/MUM/2009Status: DisposedITAT Mumbai06 January 2025AY 2001-2002Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)3 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 the assessee had inadvertently filed two appeals for the same assessment year against the same order. Consequently, the present appeal was dismissed as it was duplicate and not maintainable.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2001-02. The assessee later moved an application to withdraw the appeal.

What were the issues?

Whether a duplicate appeal filed by the assessee against the same order is maintainable.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI GIRISH AGRAWAL

For Appellant: Shri Ashok Mehta
Hearing: 01.01.2025Pronounced: 06.01.2025

Assessee by Shri Ashok Mehta Revenue by Shri Kailash C. Knojiya, CIT DR सुनवाई क" तारीख/Date of Hearing 01.01.2025 घोषणा क" तारीख/Date of Pronouncement 06.01.2025 आदेश / ORDER

PER SANDEEP GOSAIN, JM:

1.

The present appeal has been filed by the assessee challenging the impugned order dated 13.02.2009, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 2001-02. 2 M/s. Bansal Sharevest Services, Mumbai

2.

At the very outset, the Ld. AR moved an application thereby requesting the withdrawal of the present appeal dated 01.01.2025.

3.

After having heard the counsels for both the parties and going through the contentions of the application, we found that assessee had inadvertently filed two appeals against the same order passed by the CIT(A) in respect of same Assessment Year. Therefore keeping in view, the facts mentioning in the application we dismiss the present appeal bearing A.Y: 2001-02 as the same being duplicate and thus not maintainable.

4.

In the result the appeal filed by the assessee is dismissed as withdrawn.

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