What did the Tribunal hold?

The tribunal noted the submission regarding the duplicity of the appeal and that the assessee did not appear. Therefore, the tribunal considered the appeal to be dismissed as withdrawn.

The Departmental Representative submitted that the Registry had taken printouts of the appeal paper twice for the same year, resulting in a duplicity of appeal. The assessee did not appear.

What were the issues?

Duplicity of appeal due to erroneous printing of appeal papers and subsequent withdrawal by the Department.

ACIT vs Hyundai Steel India Private… | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI S.R. RAGHUNATHA

Hearing: 09.10.2024Pronounced: 09.10.2024

Year: 2014 -2015 The Assistant Commissioner of Hyundai Steel India Private Income Tax, Vs. Limited, Corporate Circle I(1) No.49, Engadu Village, Chennai. Sengadu, Kanchipuram 602 002. PAN AABCH 7074D (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Ms. Anita, IRS, Addl. CIT ��यथ� क� ओर से/Respondent by : None सुनवाई क� तारीख/Date of Hearing : 09.10.2024 घोषणा क� तारीख/Date of Pronouncement : 09.10.2024 आदेश /O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the Department is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 19.12.2023 for Assessment Year 2014-15.

2. At the outset, Ld. Departmental Representative submitted that Registry of Tribunal has taken print out of the appeal paper twice for the same year against the impugned order and entered the appeal number, hence occurred duplicity of appeal. Therefore, she prayed for withdrawal of the present appeal. None appeared on behalf of the assessee.

Therefore, in the light of above submission of the ld. Departmental Representative, the present appeal is dismissed as withdrawn.

In the result, appeal filed by the Department is dismissed as withdrawn.

Order pronounced in the open court at the time of hearing on 9th October, 2024 at Chennai.

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 (1), CHENNAI vs. HYUNDAI STEEL INDIA PRIVATE LIMITED , KANCHIPURAM

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What were the issues?

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