DCIT CENTRAL CIRCLE-1(3), CHENNAI vs. M/S SRM ENGINEERING CONSTRUCTION CORPORATION LIMITED, CHENNAI

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ITA 583/CHNY/2023Status: DisposedITAT Chennai09 February 2024AY 2017-18Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the submission that the manual appeal was a duplicate and therefore dismissed it. The appeal was dismissed as being redundant.

What were the facts?

The department filed a manual appeal which was found to be a duplicate of an e-filed appeal for the same assessment year. The department's senior representative conceded that the manual appeal was filed inadvertently.

What were the issues?

The primary issue was whether a duplicate appeal filed by the revenue should be entertained. The appeal was dismissed on procedural grounds due to its duplicate nature.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of consolidation of this departmental appeal along with cross-appeals in & 1084/Chny/2023, it transpires that this is a duplicate manual appeal and filed inadvertently by the department. Another appeal for same year has been e-filed by the department which has been numbered as ITA No.1084/Chny/2023. The Ld. Sr. DR submitted that manual appeal may be dismissed.

Accepting the same, this appeal filed by revenue is dismissed as being duplicate appeal. Order pronounced on 09thFebruary, 2024.

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