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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
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.
On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned A.R.
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.
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.