NAVDURGA ADVISORY PVT LTD ,NAGPUR vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

PDF · subscribers
ITA 248/NAG/2023Status: DisposedITAT Nagpur14 August 2024AY 2012-13Bench: SHRI V. DURGA RAO (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the physically filed appeals as infructuous, without examining the merits of the case. All seven appeals filed by the assessee were dismissed in limine.

What were the facts?

The assessee filed appeals in both physical and online modes. The learned counsels for both parties agreed that the physical appeals were redundant.

What were the issues?

The primary issue was the redundancy of filing appeals in multiple modes. The tribunal did not delve into the substantive legal issues of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Rajesh Loya
For Respondent: Shri Kailash C. Kanojiya

Date of Hearing – 08/08/2024 Date of Order – 14/08/2024

O R D E R PER BENCH

When these appeals were taken up for hearing, the learned A.R. submitted that the assessee had filed appeals in electronic mode as well as filed appeals physically also as a measure of abundant caution. Upon perusal of the submissions of the learned A.R. for the assessee, we find that the filing of appeals have taken twice i.e., one by physical mode and another by on– line mode. With the acquiescence of both the Counsels, we dismiss all the appeals filed physically being infructuous without delving upon the issues on merits.

3.

In the result, all the seven appeals filed by the assessee are dismissed in limine. Order pronounced in the open Court on 14/08/2024

Recent GST High Court judgments

Search GST case law →