The case ITA 576/DEL/2021 involves an appeal by Sona BLW Precision Forgings Ltd., Gurgaon, against the final assessment order passed by the Assessing Officer (AO) of the National E-Assessment Centre, New Delhi. The appeal pertains to the assessment year 2016-17. However, this appeal was later withdrawn by the appellant as it was found to be a duplicate appeal.
Sona BLW Precision Forgings Ltd. filed an appeal against the assessment order dated 24.03.2021 for the assessment year 2016-17. During the proceedings, it was discovered that the appellant had inadvertently filed two appeals for the same assessment year.
The details of the case are as follows:
The case was heard on 11.10.2022 before the Delhi Bench ‘I’ of the Income Tax Appellate Tribunal (ITAT), comprising Judicial Member Shri C.M. Garg and Accountant Member Shri Narendra Kumar Billaiya. The authorized representative of the appellant, Shri Shubham Gupta, CA, submitted a letter dated 11.10.2022 requesting to withdraw the appeal, citing the reason that it was a duplicate appeal for the same assessment year as ITA No.524/Del/2021.
The authorized representative of the appellant submitted that the appellant had received two notices of hearing for the same assessment year. Upon inquiry, it was informed that the instant appeal (ITA No.576/Del/2021) was a duplicate appeal, and another appeal for the same assessment year existed as ITA No.524/Del/2021. Consequently, the authorized representative requested to withdraw the instant appeal.
The representative for the Revenue, Shri Mahesh Shah, CIT, DR, had no objection to the withdrawal of the appeal by the appellant.
Upon careful consideration of the submissions, the Tribunal found that another appeal for the same assessment year existed with the Delhi Benches of the Tribunal (ITA No.524/Del/2021), which was last fixed for hearing on 04.10.2022 and adjourned to 29.11.2022. Therefore, the Tribunal allowed the appellant to withdraw the instant appeal.
In the result, the appeal filed by the appellant was dismissed as withdrawn.
The Tribunal’s order emphasizes the importance of ensuring that only one appeal is filed per assessment year to avoid duplication and unnecessary legal proceedings. The case of Sona BLW Precision Forgings Ltd. serves as a reminder to carefully manage and track the appeals filed with the Tribunal.
The order was pronounced in the open court on 11.10.2022.
Order pronounced in the open court on 11.10.2022.
NARENDRA KUMAR BILLAIYA
ACCOUNTANT MEMBER
C.M. GARG
JUDICIAL MEMBER
Date: 11th October, 2022
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform