MANAKSIA LIMITED, KOLKATA V. CENTRALISED PROCESSING CENTRE, BENGALURU

ITA 1349/KOL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5120 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 05-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1349/Kol/2023 Assessment Year: 2020-21 Manaksia Ltd........................................................................Appellant Turner Morrison Building, 6 Lyons Range, Kolkata-1. [PAN: AAACH6882J] vs. CPC, Bengaluru............................................................................ Respondent Appearances by: Shri Yash Khattry, CA, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT- Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 26, 2024 Date of pronouncing the order : August 09, 2024 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 11.10.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The ld. counsel has brought to our knowledge that this was the duplicate appeal against the same order of the CIT(A). That the original appeal filed online has already been decided by this Tribunal vide order dated 09.02.2024 passed in ITA No.1339/Kol/2023. He, Therefore, has requested for withdrawal of this appeal. I.T.A. No.1349/Kol/2024 Assessment Year: 2020-21 Manaksia Ltd 2 3. Since the appeal filed online has already been heard and decided vide order dated 09.02.2024 of this Tribunal, therefore, this separately registered appeal against the same order of the CIT(A) is hereby dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 9 th August, 2024. Sd/- Sd/- [Sanjay Awasthi] [Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 09.08.2024. RS Copy of the order forwarded to: 1. Manaksia Ltd 2. CPC, Bengaluru 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches