D. P. JAIN AND CO INFRASTRUCTURE PVT LTD,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), NAGPUR

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ITA 240/NAG/2023Status: DisposedITAT Nagpur25 June 2024AY 2011-12Bench: SHRI V. DURGA RAO (Judicial Member)2 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 held that the present appeals were not required for adjudication as they were duplicate files and the matters had already been heard and disposed of. Therefore, these appeals were liable to be dismissed.

What were the facts?

The assessee filed appeals electronically and physically. The electronically filed appeals were already disposed of by the Tribunal. The present appeals were physically filed and were duplicate files.

What were the issues?

Whether duplicate appeals filed physically, when electronic appeals on the same matter have already been disposed of, are to be dismissed.

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 – 25/06/2024 Date of Order – 25/06/2024

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. Insofar as appeals which were electronically filed are concerned, those appeals were already disposed off and order passed by the Tribunal. However, the present appeals before us which are listed for hearing today are duplicate appeal files which were filed physically. Therefore, these appeals which are listed today are prayed for withdrawal.

3.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned A.R.

4.

We have heard both the sides and considering the facts and circumstances of the case and also considering the request of the learned A.R., we hold that these appeals are not required any adjudication for the reason that the Tribunal have already heard these appeals and disposed off by passing appropriate order. Since the present appeals which were filed physically and being duplicate files, therefore, these appeals are liable to be dismissed.

5.

In the result, all the appeals filed by the assessee being duplicate files are dismissed.

Order pronounced in the open Court on the date of hearing i.e., on 25/06/2024.

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