PANASONIC INDIA PRIVATE LTD.,CHENNAI vs. ACIT, CHENNAI

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ITA 599/CHNY/2015Status: DisposedITAT Chennai13 November 2015AY 2009-103 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 noted that the appeals were duplicates of earlier appeals filed by the assessee, who also indicated they were not pressing these current appeals. Therefore, the appeals were dismissed without considering their merits.

What were the facts?

The assessee filed two appeals against an order passed by the administrative Commissioner under Section 263 of the Income-tax Act. It was brought to the tribunal's notice that these appeals were duplications of previously filed appeals.

What were the issues?

Whether the current appeals were validly filed or were duplications of previously filed appeals.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

For Respondent: Dr. Milind Madhukar Bhusari, CIT
Hearing: 14.10.2015Pronounced: 13.11.2015

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

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.

2.

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.

3.

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.

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