BUCKMAN LABORATORIES INDIA PRIVATE LIMITED,CHENNAI, TAMIL NADU, INDIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

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ITA 2465/CHNY/2024Status: DisposedITAT Chennai10 December 2024AY 2018-20191 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's Authorized Representative (AR) appeared virtually and stated that the appeal was duplicate and requested it be dismissed. The revenue did not object. Therefore, the Tribunal held that the appeal is dismissed as duplicate.

What were the facts?

The assessee filed an appeal for AY 2018-19. The assessee's letter dated 05-12-2024 indicated that this appeal was a duplicate of another identical appeal filed by the assessee (ITA No.2451/Chny/2024). This duplication occurred because both an online and a physical appeal were filed, and the registry treated them as separate appeals.

What were the issues?

Whether the appeal filed is a duplicate of an already filed appeal and if so, whether it should be dismissed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘बी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग8र, �ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा:रणवष: / Assessment Year: 2018-19) Buckman Laboratories (India) P. Ltd. DCIT बनाम/ KRM Towers, 6th floor, No.1 Corporate Circle-1(1) Harrington Road, Chetpet Chennai. Vs. Chennai-600 031. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCB-8797-N (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri Pratik Rath (Advocate)-Ld.AR (by virtual) � थ�कीओरसे/Respondent by : Ms.T.M. Suganthamala (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 10-12-2024 घोषणा की तारीख /Date of Pronouncement : 10-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-07-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 144B of the Act on 22-04-2021.

2.

From assessee’s letter dated 05-12-2024, it is quite clear that this is duplicate appeal since another identical appeal has been filed by the assessee vide ITA No.2451/Chny/2024. The same is apparently due to the fact that the assessee has filed an online appeal as well as physical appeal and registry has considered the same as separate appeals. The Ld. AR appeared virtually and stated that this being duplicate appeal may be dismissed accordingly. The revenue did not raise any objection.

3.

Accordingly, this appeal is dismissed as duplicate appeal. Order pronounced in open court on 10th December, 2024.

(MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated : 10-12-2024 DS आदेशकीRितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु;/CIT Chennai 4. िवभागीय�ितिनिध/DR 5. गाड@फाईल/GF

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