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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
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.
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.