In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the duplicate income tax appeal filed as it was infructuous.
The assessee in this case is AIX Connect Private Limited. In this case, the backdrop of the case arose when the Assessee filed an appeal against the final assessment order dated 11.05.2023 passed by the Dy. Commissioner of Income Tax, TP 1(1)(1), Bangalore for the Assessment Year (AY) 2020-21.
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The counsel for the assessee submitted that the present appeal filed by the assessee is a duplicate one. The counsel submitted that the assessee has already filed an appeal for the same assessment year under ITA No. 4523/Del/2024. Due to this, the counsel argued that the current appeal by the assessee, ITA No.4547/Del/2024, is not maintainable and should be dismissed as withdrawn.
The counsel for the assessee was able to successfully argue that the appeal was a duplicate and therefore, permission was granted to withdraw the duplicate appeal.
After hearing the arguments from both sides and reviewing the evidence on record, the ITAT bench observed that the appeal filed by AIX Connect Private Limited is a duplicate one. The bench held that the appeal was not maintainable and dismissed it as withdrawn, since the assessee had already filed another appeal for the same assessment year, AY 2020-21, under ITA No.4523/Del/2024.
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The Delhi ITAT bench, comprising of Pradip Kumar Kedia (Accountant Member) and Anubhav Sharma (Judicial Member), dismissed the appeal filed by AIX Connect Private Limited as withdrawn, since it was found to be a duplicate of another appeal filed by the assessee, ITA No.4523/Del/2024.
The order was pronounced on 19th November 2024, under the relevant provisions of the Income Tax Act, 1961.
The assessee, AIX Connect Private Limited, was represented by Salil Kapoor, Advocate, and the respondent, ACIT, was represented by Dharm Veer Singh, CIT-DR.
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