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Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad
Before: Shri R.K. Panda, Vice- & Shri Laliet Kumar
आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं / (िनधा�रण वष� / Assessment Year: 2017-18) Smt.Sarada Devi Maddi Vs. Income Tax Officer Warangal Ward-1 PAN:ABYPM0616M Warangal (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: Shri B Srinivasa Rao, CA राज� व �ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 11/01/2024 घोषणा की तारीख/Pronouncement: 11/01/2024 ORDER Per Laliet Kumar, J.M This appeal is filed at the instance of the assessee. At the time of hearing, the Learned Counsel for the Assessee submitted that the assessee has filed another appeal bearing which is also fixed for hearing today challenging the same appellate order dated 6.9.2023. It was submitted that on account of some confusion, the present appeal was also filed by the assessee. In view of the above, the assessee does not wish to pursue this appeal and prayed that this appeal may be dismissed which was erroneously filed before the Hon’ble ITAT.
The Learned Departmental Representative has no objection in this regard for dismissing the appeal of the assessee. Page 1 of 2
We have heard the rival arguments and perused the available material on record. Since the present appeal is duplicate appeal filed by the assessee challenging the order which is also subject matter in ITA 538/Hyd/2023, hence the assessee cannot challenge an appellate order in two appeals. Under these circumstances, the present appeal is the 2nd appeal filed by the assessee is dismissed being not maintainable.
In the result, appeal filed by the assessee is dismissed.