Assistant Commissioner of Income Tax, Chennai V. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1135/CHNY/2023

AI Insights

The case before the Income Tax Appellate Tribunal in Chennai involved a duplicate appeal by the ACIT Central Circle-1(1), Chennai against M/s. Cognizant Technology Solutions India Private Ltd. The appeal was found to be a duplicate of a previously filed appeal (ITA No.462/Chny/23) dated 10-04-2023. Both parties agreed that the current appeal did not introduce any new issues or arguments that were not already addressed in the earlier appeal. The tribunal, acknowledging the procedural redundancy, dismissed the appeal without further deliberation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134034 (ITAT-CHENNAI)
• Duration Of Justice: 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 12-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 08-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G. SURESH LD.

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद2 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1135/Chn y/2023 (िनधा1रण वष1 / As sessment Year: 2018-19) ACIT Central Circle-1(1), Chennai. बनाम/ V s . M/s. Cognizant Technology Solutions India Private Ltd. 5/535, Old Mahabalipuram Road Okkiyam Thoraipakkam Chennai – 600 096 था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . AAACD-3312-M (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Revenue by : Shri G. Suresh (JCIT)- Ld. Sr. DR !"थ कीओरसे/ Assessee by : Ms. N.V. Lakshmi (Advocate) - Ld. AR सुनवाईकीतारीख/Date of Hearing : 13-10-2023 घोषणाकीतारीख /Date of Pronouncement : 13-10-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Upon hearing, it transpires that this appeal is e-filed duplicate appeal of revenue’s earlier appeal filed on 10-04-2023 numbered as ITA No.462/Chny/23. Both sides converge on the point that this appeal being mere duplicate appeal and filed at a later point of time, the same may be dismissed as a duplicate appeal. The Ld. AR also submitted that it shall not raise the issue of e-filing in ITA No.462/Chny/23. 2 ITA No.1135/Chny/2023 2. Accepting the rival submissions, this appeal stand dismissed as a duplicate appeal. Order pronounced on 13 th October, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद2/JUDICIAL MEMBER लेखासद2 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 13-10-2023 DS आदेशकी]ितिलिपअ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF