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Facts
The assessee filed an appeal against an order of NFAC for the assessment year 2017-18. During the hearing, the assessee submitted a letter stating that this appeal is a duplication of a previously filed appeal.
Held
The assessee's appeal in ITA No.865/Bang/2024 concerning the same assessment year had already been heard by the Tribunal. The Tribunal noted that the current appeal was a duplicate submission.
Key Issues
Whether the current appeal is a duplication of a previously filed appeal; dismissal of appeal as withdrawn.
Sections Cited
250, Income Tax Act, 1961
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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal by assessee is directed against order of NFAC for the assessment year 2017-18 dated 27.2.2024 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). 2. At the time of hearing, the assessee filed a letter dated 5.6.2024 stating that this is the duplication of appeal as the assessee’s appeal in is already heard by this Tribunal in ‘A’ Bench on 4.6.2024 and pending for orders. 3. In view of this, we are dismissing the appeal of the assessee as withdrawn.
Samruddi Mahila Souharda Pathina Sahakari Niyamith, Chikaballapur Page 2 of 2 4. In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 6th June, 2024