MAJESTIC DEALMARK PRIVATE LIMITED,KOLKATA vs. ITO WARD 4(2), KOLKATA

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ITA 859/KOL/2024Status: DisposedITAT Kolkata09 September 2024AY 2017-18Bench: Shri Rajpal Yadav, Vice-President (KZ), Shri Sanjay Awasthi (Accountant Member)3 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 observed that there was a duplication of appeals. Consequently, it decided to dismiss one of the appeals and adjourn the hearing of the other.

What were the facts?

The assessee filed two appeals before the ITAT, Kolkata, arising from the same assessment order. One appeal was filed online and registered in Delhi before being transferred to Kolkata.

What were the issues?

The primary issue was the duplication of appeals filed by the assessee before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Sanjay Awasthi

Per Rajpal Yadav, Vice-President (KZ):- Against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 13th February, 2024 passed in A.Y. 2017-18, the assessee has filed two appeals, i.e. as well as . These

2.

Shri Manish Tiwari, FCA, ld. Counsel for the assessee stated that ITA 859/KOL/2024 was filed on- line, which was registered in Delhi and thereafter came to ITAT, Kolkata. He placed on record copy of notice issued by ITAT, Delhi Bench.

3.

Since there is duplication of appeals, therefore, there is no idea to keep both of them pending. Accordingly, we dismiss to 2nd of December, 2024.

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