NAGARAMA MANOHAR TENNETI,VIZIANAGARAM vs. ITO,WARD-2,VIJAYANAGARAM, VIZIANAGARAM
What did the Tribunal hold?
The Tribunal found that the appeal filed before the Delhi Bench was a duplicate of the appeal filed before the Visakhapatnam Bench. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT Delhi Bench by mistake. On the same day, they filed a fresh appeal before the Visakhapatnam Bench, which has the correct jurisdiction. The assessee requested the withdrawal of the Delhi Bench appeal due to this duplication.
What were the issues?
The primary issue was the duplication of an appeal filed before two different benches of the ITAT due to a mistake by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE
अपीलधथी की ओर से/ Appellant by : None प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 01.04.2024 घोर्णध की तधरीख/Date of Pronouncement : 19.04.2024 आदेश /O R D E R
Per Shri Duvvuru RL Reddy, Judicial Member :
This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1058488059(1) dated 05.12.2023.
At the outset, the assessee filed a petition for withdrawal of the appeal filed in I.T.A.No.64/Viz/2024, submitting that the assessee filed the appeal before ITAT, Delhi Bench by mistake and hence, filed a fresh appeal in I.T.A.No.33/Viz/2024 before the Visakhapatnam Bench on the Nagarama Manohar Tenneti,Vizianagaram same day as it was the last day to file the appeal. The assessee, requested the ITAT Delhi Bench to cancel the appeal filed before them by mistake vide email dated 02.02.2024. Meanwhile, the ITAT, Delhi Bench has transferred the appeal No.64/Viz/2024 to Visakhapatnam Bench as it belongs to Visakhapatnam jurisdiction, resulting in duplication of the appeal filed. Hence, the assessee pleaded for withdrawal of appeal in I.T.A.No.64/Viz/2024. 3. I have gone through the petition filed by the assessee for withdrawal of appeal. I find that the appeal of the assessee is posted for hearing before this Tribunal in and hence the appeal filed online before the Delhi Bench by the assessee by mistake and transferred to Visakhapatnam in I.T.A.No.64/Viz/2024 by the Delhi Bench is dismissed as withdrawn due to duplication of the appeal filed.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 19th April, 2024. (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 19.04.2024 L.Rama, SPS
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