DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. VAITHILINGAM, THANJAVUR

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ITA 833/CHNY/2023Status: DisposedITAT Chennai11 January 2024AY 2017-18Bench: SHRI MANJUNATHA.G (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the Revenue to withdraw its appeals as they were duplicates. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed three appeals manually and later filed three more appeals online for the same assessment years and assessee. The appeals filed online were assigned new numbers, leading to duplicate appeals.

What were the issues?

The primary issue was the filing of duplicate appeals by the Revenue, leading to a procedural matter of withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANJUNATHA.G & SHRI MANOMOHAN DAS

Hearing: 11.01.2024

O R D E R PER MANJUNATHA.G AM: These three appeals filed by the Revenue are directed against separate orders of the Ld. Commissioner of Income Tax (Appeals)-19, Chennai dated 14.03.2023 and pertain to assessment years 2015-16 to 2017-18.

2.

The learned Sr.DR, at the time of hearing, filed a petition dated 10.01.2024 stating that Department has filed three appeals manually on 01.05.2023 in respect of the assessee Shri R.Vaithilingam and the Registry has assigned to 606/Chny/2023 for assessment years 2015-16 to 2017- 18. Further, the Department has again filed three appeals on 19.07.2023 through online mode in respect of the same assessee for said assessment years. However, the Registry has inadvertently assigned ITA Nos. 831 to 833/Chny/2023 for the same assessee. Therefore, the learned Sr.DR prayed that Revenue may be permitted to withdraw its three appeals numbered as ITA Nos.831 to 833/Chny/2023, as duplicate appeals and same may be dismissed as withdrawn.

3.

In view of the above reasons, we dismiss these three appeals filed by the Revenue as withdrawn.

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