DCIT, CORPORATE CIRCLE-1(1),KOCHI vs. M/S GEOJIT FINANCIAL SERVICES LTD, KOCHI
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Waseem Ahmedand Shri Soundararajan K.
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Memberand Shri Soundararajan K., Judicial Member ITA No. 363/Coch/2024 (Assessment Year: 2918-19) DCIT, Corporate Circle-1(1) Geojit Financial Services Ltd. C.R. Building, I.S. Press Road 11th Floor, 34/659P, vs. Kochi 682018 Padivattom, Kochi 682024 [PAN: AABCG1935E] (Appellant) (Respondent)
Appellant by: Smt. Girly Albert, Sr. D.R. Respondent by: Shri Radhesh Bhatt, CA Date of Hearing: 23.09.2024 Date of Pronouncement: 26.09.2024 O R D E R Per Bench This appeal filed by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 15.03.2023 for Assessment Year (AY) 2018-19.
At the outset, the learned counsel for the assessee submitted that the impugned appeal filed by the Revenue is the duplicate appeal. According to the learned counsel for the assessee, the Revenue has already preferred an appeal for the same assessment year in ITA No. 418/Coch/2023 which was heard on 21-08-2024 and reserved for order. Accordingly, the learned counsel for the assessee contended that the impugned appeal preferred by Revenue is not maintainable and therefore liable to be dismissed as infructuous.
2 ITA No. 363/Coch/2024 Geojit Financial Services Ltd. 3. On the contrary, the learned Sr. DR could not controvert the arguments advanced by the learned counsel for the assessee.
We have heard the rival contentions of both the parties and perused the material available on record. Considering the fact that the impugned appeal filed by the Revenue on hand is the duplicate appeal, we hold that the impugned appeal is not maintainable and therefore we dismiss the same as infructuous.
In the result, the appeal filed by the Revenue is dismissed as infructuous. Order pronounced on 26th September, 2024 under Rule 34 of The Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (Soundararajan K) (Waseem Ahmed) Judicial Member Accountant Member Cochin, Dated: 26th September, 2024 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order
Assistant Registrar ITAT, Cochin