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Facts
The assessee, M/s. HSBC Securities and Capital Markets (India) Private Limited, preferred an appeal against an order passed by the Ld. Principal Commissioner of Income Tax under section 263 of the Income Tax Act, 1961, for AY 2014-15. The assessee by Shri Riken Shah, A.R. and Revenue by Shri Salil Mishra, CIT DR. The date of hearing and pronouncement was 30.07.2024.
Held
The tribunal noted that the instant appeal was a duplicate of another appeal, ITA No. 2586/M/2024, which was filed online and adjourned to a future date. Therefore, the present appeal was liable to be dismissed.
Key Issues
Whether the instant appeal, being a duplicate of another pending appeal, is liable to be dismissed.
Sections Cited
263, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI RATNESH NANDAN SAHAY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 26.03.2024, impugned herein, passed by the Ld. Principal Commissioner of Income Tax (in short Ld. PCIT) under section 263 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2014-15.
Admittedly, this appeal is the duplicate of which was filed online, also listed today before us and adjourned to 27.08.2024, hence, the instant appeal is liable to be dismissed.
In the result, the appeal filed by the Assessee stands dismissed.
Order pronounced in the open court on 30.07.2024.