BOMBAY GASLIGHT STORES,VISAKHAPATNAM vs. ADDL JCIT A-13, MUMBAI

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ITA 53/VIZ/2024Status: DisposedITAT Visakhapatnam26 March 2024AY 2018-19Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the current appeal was a duplication of a previously filed appeal. Therefore, it was considered infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. The registry issued a defect memo, but the assessee filed a fresh appeal, making the current appeal a duplication.

What were the issues?

Whether an appeal that is a duplication of a previously filed appeal is maintainable.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE

Hearing: 21.03.2024Pronounced: 26.03.2024

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 :

1.

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.

2.

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

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