GENERAL ELECTRIC COMPANY,DMD ADVOCATES vs. ASSISTANT COMMISSIONER OF INCOME TAX , AIR INDIA BUILDING

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ITA 1151/MUM/2024Status: DisposedITAT Mumbai30 August 2024AY 2018-2019Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL ( (Judicial 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 assessee sought to withdraw the present appeal as it was found to be a duplicate filing. The Tribunal allowed the withdrawal and dismissed the appeal as infructuous.

What were the facts?

The assessee filed an e-filing appeal along with a physical copy. The Registry inadvertently registered the physical copy separately. Upon verification, it was found that the present appeal was a duplicate of the already filed appeal.

What were the issues?

Whether the present appeal, being a duplicate filing, is infructuous and liable for dismissal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “I” MUMBAI

Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL

For Appellant: Ms. Somogyan Pal, CIT-DR
Hearing: 30/08/2024

This appeal by the assessee is directed against order dated 24.03.2023, passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2018-19.

General Electric Company 2 ITA No. 1151/MUM/2024

2.

Before us, the Ld. Counsel for the assessee Before us, the Ld. Counsel for the assessee Before us, the Ld. Counsel for the assessee submitted that while e-filing appeal against the impugned order of ld CIT(A), a filing appeal against the impugned order of ld CIT(A), a filing appeal against the impugned order of ld CIT(A), a physical copy of the same was also filed , which has been physical copy of the same was also filed , which has been physical copy of the same was also filed , which has been inadvertently registered separately by the Registry , which being inadvertently registered separately by the Registry inadvertently registered separately by the Registry duplicate , the assessee sought to withdraw the same , the assessee sought to withdraw the same. After , the assessee sought to withdraw the same verification, the present appeal is found to be duplicate, therefore, verification, the present appeal is found to be duplicate, therefore, verification, the present appeal is found to be duplicate, therefore, the assessee is allowed to withdraw the same, and hence this the assessee is allowed to withdraw the same, and hence this the assessee is allowed to withdraw the same, and hence this appeal is dismissed as infructuous. as infructuous.

3.

In the result, the appeal of the In the result, the appeal of the assessee is dismissed. assessee is dismissed.

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