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Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI SUNIL KUMAR SINGH
This appeal by the assessee is directed against order dated 30.08.2023 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2016-17, raising following grounds:
1. On the facts and in the circumstances of the case, the Commissioner of Income Tax (Appeals) - 11 PUNE has erred in confirming the addition of Rs. 5,75,00,000/- being income declared under the IDS Scheme 2016 as reduced from the declared under the IDS Scheme 2016 as reduced from the declared under the IDS Scheme 2016 as reduced from the opening WIP. opening WIP. The Appellant therefore prays that the addition of Rs. nt therefore prays that the addition of Rs. nt therefore prays that the addition of Rs. 5,75,00,000/ 5,75,00,000/- on account difference in opening WIP being on account difference in opening WIP being unwarranted, illegal, bad unwarranted, illegal, bad-in-law be deleted.
2. Despite notifying Despite notifying neither anyone attended on behalf of the attended on behalf of the assessee nor was any adjournment sought was any adjournment sought. The Ld. . The Ld. Departmental Representative (DR) brought to our notice that another appeal of the Representative (DR) brought to our notice that another appeal of the Representative (DR) brought to our notice that another appeal of the assessee arising from the same assessee arising from the same impugned order of the Ld. CIT(A) order of the Ld. CIT(A) has already been partly heard and therefore, this appeal being has already been partly heard and therefore, this appeal being has already been partly heard and therefore, this appeal being duplicate, same is liable to be dismissed as i same is liable to be dismissed as infructuous. nfructuous.
2.1 On perusal of the records, we find that another appeal arising On perusal of the records, we find that another appeal arising On perusal of the records, we find that another appeal arising from the same impugned impugned order has been listed at has been listed at ITA No. 3856/Mum/2023, which is in the process of the hearing. which is in the process of the hearing. Therefore, this appeal being duplicate same is dismissed as Therefore, this appeal being duplicate same is dismissed as Therefore, this appeal being duplicate same is dismissed as infructuous.
In the result, the appeal of the assessee is dismissed as In the result, the appeal of the assessee is dismissed as In the result, the appeal of the assessee is dismissed as infructuous.