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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 : 21.03.2024 घोर्णध की तधरीख/Date of Pronouncement : 26.03.2024 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)], Mumbai vide DIN & Order No. ITBA/APL/S/250/2023-24/1058558370(1) dated 07.12.2023, arising out of order passed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’) dated 03.09.2019 for the Assessment Year (A.Y.) 2018-19 with some defects. The registry had issued defect memo to rectify the defects, but the assessee preferred fresh appeal vide Bombay Gaslight Stores,Visakhapatnam I.T.A.No.55/Viz/2024. Therefore this appeal is nothing but duplication of the same appeal. Hence, this appeal is dismissed as infructuous.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 26th March, 2024. (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 26.03.2024 L.Rama, SPS