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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/ NFAC/S/250/2021-22/1037891358(1), dated 17.12.2021, in proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
Learned counsel at the outset submits that he assessee’s present case ITA.No.1606/PUN./2024 is in fact a 2 ITA.No.1606/PUN./2024 ‘duplicate’ case file and the learned coordinate bench has already dismissed his former appeal ITA.No.1483/PUN./2024 on 19.09.2024 raising the very substantive grounds.
Dismissed accordingly.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open Court on 26.09.2024.