CEVA LOGISTICS INDIA PRIVATE LIMITED (SUCCESSOR TO CMA CGM LOGISTICS (INDIA) PRIVATE LIMITED),MUMBAI vs. ITO-6(2)(1), MUMBAI
What did the Tribunal hold?
Based on the assessee's submission that a duplicate appeal was filed, the Tribunal dismissed the present appeal as withdrawn, as requested by the assessee.
What were the facts?
The assessee, CEVA Logistics India Private Limited, filed an appeal for A.Y. 2015-16. During the hearing, the assessee submitted a letter stating that a physical and online appeal for the same assessment year and against the same appellate order had already been filed.
What were the issues?
Whether an appeal should be dismissed as withdrawn if the assessee has already filed another appeal for the same assessment year and appellate order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
O R D E R At the time of hearing of the appeal a letter dated 14/05/2024 is placed before us from assessee stating that assessee has filed physical and online appeal for the same assessment year against the same appellate order for the same assessee, and therefore this appeal may be treated as withdrawn.
Accordingly this appeal is dismissed as withdrawn
Recent GST High Court judgments
Search GST case law →- M/S Rajkalpana Travels PVT. LTD. vs. Commissioner CGST, Delhi North CommissionerateDelhi · 28 Oct 2026
- Mahaveer Ispat Traders vs. Principal Commissioner Dgst Delhi Department Of Trade And Taxes Gnctd & Anr.Delhi · 28 Oct 2026
- Modern Engineers And Contractors vs. The Deputy Assistant Commissioner (St)Andhra Pradesh · 28 Oct 2026
- K Madhusudan Reddy vs. The State Of Andhra PradeshAndhra Pradesh · 28 Oct 2026
- Sandeep Ranjan Rout vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026