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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
order : December 10, 2024 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl./JCIT(Appeals)-13, Mumbai dated 27th March, 2024 passed for Assessment Year 2018-19.
At the outset, the assessee filed a petition before me stating that this appeal is a duplication of ITA No. 940/KOL/2024. The assessee preferred an appeal before ‘C’ Bench, Kolkata and the ITAT, Kolkata Bench has disposed of this appeal on 9th August, (A.Y. 2018-2019) Manav Seva Trust 2024. Therefore, he pleaded to dismiss the as duplication of appeal. The assessee also filed a copy of the order of Tribunal dated 9th August, 2024 in ITA No. 940/KOL/2024.
The ld. Departmental Representative has not raised any objection.
Considering the facts and circumstances of the case, I dismiss this appeal as already adjudicated by this Tribunal.