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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
Both the appeals of the assessee are directed against the common order passed by the administrative Commissioner under Section 263 of the Income-tax Act, 1961 (in short 'the Act') for assessment years 2008-09 and 2009-10.
When the appeals were taken up for hearing, it was brought to the notice of the Bench that these appeals are duplication. In other words, the assessee has already filed appeals against the very same order of the administrative Commissioner in & 477/Mds/2015. Since rectified appeals are filed in I.T.A. Nos.476 & 477/Mds/2015, these are duplication. In fact, the representative of the assessee has also made an endorsement in the appeal folder saying that they are not pressing I.T.A. Nos.598 & 599/Mds/2015.
In view of the above, without going into the merit of the appeals, both the appeals are dismissed.
Order pronounced on 13th November, 2015 at Chennai.