E-LOGISTICS PVT LTD,CHENNAI vs. CIT-9, CHENNAI

PDF · subscribers
ITA 2174/CHNY/2017Status: DisposedITAT Chennai23 October 2018AY 2005-062 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 present appeal was a duplication of a previously filed appeal. Therefore, the Tribunal decided to take one appeal on file and dismiss the other.

What were the facts?

The assessee filed an appeal for assessment year 2005-06 against an order of the CIT(Appeals). The assessee had also filed another appeal against the very same order.

What were the issues?

The primary issue was the duplication of an appeal filed by the assessee against the same order of the CIT(Appeals).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

For Respondent: Ms. Anita, JCIT
Hearing: 23.10.2018Pronounced: 23.10.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the assessee for the assessment year 2005- 06 is filed against the order of the Commissioner of Income Tax (Appeals)-9, Chennai, dated 31.03.2017.

2.

Against the very same order, the assessee has filed another appeal in I.T.A. No.1699/Chny/2017. Therefore, this appeal of the assessee is duplication. In other words, the assessee has filed two appeals against the very same order of the CIT(Appeals) before this Tribunal. Therefore, one appeal in is taken on file. The present appeal in is dismissed.

Order pronounced in the open court after conclusion of hearing on 23rd October, 2018 at Chennai.

Recent GST High Court judgments

Search GST case law →