In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Chennai Bench, dismissed a duplicate appeal filed by Buckman Laboratories (India) Pvt. Ltd. for the Assessment Year 2018-19.
The appeal arose from an order passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre (NFAC), Delhi, dated July 22, 2024. The appeal had been filed against an assessment order framed by the Assessing Officer under Section 143(3) read with Section 144B of the Income Tax Act on April 22, 2021.
The issue came to light when the assessee’s representative, Pratik Rath, appearing virtually, brought to the Tribunal’s attention that the appeal was a duplicate. This was confirmed through a letter dated December 5, 2024, submitted by the assessee, indicating that the same appeal had been filed both online and physically. As a result, the Registry had mistakenly considered these filings as separate appeals, leading to the current duplication.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
During the hearing, Rath requested the Tribunal to dismiss the appeal as a duplicate, which was not opposed by the revenue representative, T.M. Suganthamala, Senior Departmental Representative. She did not raise any objections to the claim made by the assessee’s counsel.
Upon considering the facts, the Tribunal, comprising Manoj Kumar Aggarwal (Accountant Member) and Manu Kumar Giri (Judicial Member), concluded that the appeal was indeed a duplicate and, therefore, dismissed it.
This ruling underscores the importance of maintaining proper records and ensuring that appeals are filed in the correct manner. Taxpayers are advised to be cautious when submitting appeals to avoid the possibility of filing multiple appeals inadvertently. With the increasing use of digital filing systems, it is crucial to ensure that all submissions are aligned and that duplicate filings are avoided to prevent unnecessary legal proceedings.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The dismissal of this appeal serves as a reminder of the need for careful and accurate submission of legal documents in tax-related matters.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
