CHOLAN AUTO FINANCE,KARUR vs. DCIT, CC-2, , TRICHY

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ITA 1175/CHNY/2024Status: DisposedITAT Chennai20 September 2024AY 2018-19Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel prayed for the withdrawal of the current appeal due to the duplicity. The Departmental Representative did not object to this prayer.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. The assessee's counsel submitted that the appeal was filed twice for the same assessment year, leading to a duplication of appeals.

What were the issues?

Whether the present appeal can be withdrawn due to duplicity of filing.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

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

Hearing: 12.09.2024Pronounced: 20.09.2024

(िनधा�रणवष� / Assessment Year: 2018-2019) M/s. Cholan Auto Finance, Vs. The Deputy Commissioner of No.43, Padma Tower, Income Tax, 3rd floor, Covai Road, Central Circle 2, Karur 639 002. Trichy. [PAN: AAGFC 1043B] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri N.V. Balaji, Advocate ��यथ� क� ओर से /Respondent by : Shri R. Clement Ramesh Kumar, IRS, CIT. सुनवाई क� तार�ख/Date of Hearing : 12.09.2024 घोषणा क� तार�ख /Date of Pronouncement : 20.09.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 27.02.2023 for Assessment Year 2018-19.

2.

At the outset, Ld. Counsel for the appellant submitted that assessee has filed appeal twice for the same year against the impugned order, hence occurred duplicity of appeal. Therefore, he prayed for withdrawal of the present appeal. The Ld. Departmental Representative has not objected to the prayer of the ld.Counsel for the assessee.

3.

Therefore, in the light of above submissions of the both parties, the present appeal is dismissed as withdrawn.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 20th day of September, 2024 at Chennai.

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