MANAKSIA LIMITED,KOLKATA vs. CENTRALISED PROCESSING CENTRE, BENGALURU

ITA 1349/KOL/2023Status: DisposedITAT Kolkata09 August 2024AY 2020-21Bench: Shri Sanjay Garg (Judicial Member), Shri Sanjay Awasthi (Accountant Member)2 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the original appeal against the same CIT(A) order had already been decided. Therefore, this separately registered appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee's counsel informed the tribunal that this was a duplicate appeal against the same order, as the original appeal had already been decided.

What were the issues?

Whether a duplicate appeal filed against an already decided order should be entertained.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Sanjay Awasthi

order : August 09, 2024 आदेश / ORDER संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 11.10.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

The ld. counsel has brought to our knowledge that this was the duplicate appeal against the same order of the CIT(A). That the original appeal filed online has already been decided by this Tribunal vide order dated 09.02.2024 passed in ITA No.1339/Kol/2023. He, Therefore, has requested for withdrawal of this appeal.

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