Y.201. THICKANAMCODE P A C C S LTD,KANYAKUMARI vs. INCOME TAX OFFICER, WARD 1, NAGERCOIL

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ITA 1309/CHNY/2024Status: DisposedITAT Chennai24 July 2024AY 2020-21Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 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 Tribunal noted that the assessee's counsel stated the appeal was a duplication and requested dismissal. The Departmental Representative did not object. Therefore, the Tribunal dismissed the assessee's appeal as infructuous.

What were the facts?

The assessee filed an appeal before the ITAT. At the outset, the assessee's counsel stated that this appeal was a duplication of a previously filed appeal. The counsel requested that the current appeal be dismissed as infructuous.

What were the issues?

Whether the appeal should be dismissed as infructuous due to duplication of filing.

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, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 24.07.2024Pronounced: 24.07.2024

O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1061904096 (1) dated 03.03.2024. The assessment was framed by the Assessing Officer, Assessment Unit, Income Tax Department for the assessment year 2020-21 u/s.143(3) r.w.s. 144B of the - 2 - Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 29.09.2022.

2.

At the outset, the ld.counsel for the assessee stated that this appeal by assessee is inadvertently duplication in filing. He stated that already appeal in was filed and it has been heard on 22.07.2024 and order reserved. He requested that this appeal can be dismissed as infructuous. The ld.DR has not objected to the same. Hence, the appeal of the assessee is dismissed as infructuous.

3.

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

Order pronounced in the open court at the time of hearing on 24th July, 2024 at Chennai.

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