PROMOD, FRANCE V. DY CIT -CIRCLE-3(3)(2), MUMBAI

ITA 1211/MUM/2021

AI Insights

The case involves an appeal by Promod against an Assessment Order dated 20/04/2021 for the Assessment Year 2017-18, passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961. The appeal was initially filed electronically during the COVID-19 pandemic and was later refiled in a physical format, leading to the issuance of a duplicate appeal number. Both appeals, ITA No. 1211/MUM/2021 and ITA No. 1664/Mum/2021, pertained to the same assessment order. The Income Tax Appellate Tribunal, Mumbai, decided to dismiss the duplicate appeal as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113533 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 11-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 17-06-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 1211/MUM/2021 (Assessment Year: 2017-18) PROMOD, Chemin du Verseau 59847 Marcq-en-Baroeul Cedex, France [PAN: AAHCP9530E] Deputy Commissioner of Income Tax, International Tax, Circle 3 (3)(2), Room No. 1630, 16 th Floor, Air India Building, Nariman Point, Mumbai - 400021 ............... Vs ................ Appellant Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Ketan Ved Shri Anil Sant Date Conclusion of hearing Pronouncement of order : : 12.07.2023 19.07.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present appeal is directed against the Assessment Order, dated 20/04/2021, passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], as per directions, dated 17/03/2021, issued by the CIT (Dispute Resolution Panel-2), Mumbai-1 (hereinafter referred to as ‘the DRP’) under Section 144C(5) of the Act pertaining to the Assessment Year 2017-18. 2. When the appeal was taken up for hearing, the Ld. Authorised ITA No.1211/Mum/2021 (Assessment Year: 2017-18) 2 Representative for the Appellant, at the outset, submitted that the present appeal was filed electronically during the covid period and was numbered as ITA No. 1211/Mum/2021. Subsequently, the Appellant filed duly executed appeal set in original which has also been numbered separately as ITA No. 1664/Mum/2012. In view of the aforesaid, the Ld. Authorised Representative for the Appellant submitted that the present appeal can be dismissed as being infructuous. 3. The Ld. Departmental Representative confirmed that both the appeals listed before us being ITA No. 1211/Mum/2021 and ITA No. 1664/Mum/2021 arise from the same Final Assessment Order, dated 20/04/2021, passed under Section 143(3) read with Section 144C(13) of the Act for the Assessment Year 2017-18. 4. We have perused the appeal sets and find that ITA No. 1211/Mum/2021 is the scanned copy of the original appeal set placed in ITA No. 1664/Mum/2021 which has been adjourned to 08/08/2023 vide separate order, dated 12/07/2023, passed by us. Accordingly, ITA No. 1211/Mum/2021 is dismissed as infructuous being a duplicate appeal incorrectly number separately. 5. In result, the present appeal is dismissed. Order pronounced on 19.07.2023. Sd/- Sd/- (S. Rifaur Rahman) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 19.07.2023 Alindra, PS ITA No.1211/Mum/2021 (Assessment Year: 2017-18) 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai