Janani Ravi Ramaswamy, Bangalore V. ITO, Ward-24(2)(1), Mumbai

ITA 216/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5897 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-06-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 14-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: S I D D E G A D D I
• Section: 143(1); 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM ITA No. 216/Mu m/2024 (Assess ment Yea r: 2019-20) Janani Ravi Ra ma swa my No A-1102, Mantri Espana, 67, Kari ya mmanaagra har, Bangalore, Bellandur S,O. Karnataka-560103 Vs. Inco me Tax Offic er Ward 24(2)(1) (Appellant) (Respondent) PAN No. ADWPR8702M Assessee by : S h r i S i d d e s h G a d d i , A R Revenue by : S h r i R . R . M a k w a n a , D R D a t e o f h e a r i n g : 1 0 . 0 6 . 2 0 2 4 Date of pronouncement : 0 9 . 0 7. 2 0 24 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 216/Mum/2024 is filed by Jenani Ravi Ramaswamy (assessee/ appellant) against the appellate order passed by the Joint Commissioner of Income Tax-5, Chennai, [the learned CIT (A)] for A.Y. 2019-20, dated 9 th December, 2023, wherein the appeal filed by the assessee against the order passed under Section 143(1) of the Income-tax Act, 1961 (the Act) dated 16 th February, 2021, passed by the Central Processing Centre, Bangalore, was dismissed. Therefore, assessee is aggrieved and is in appeal before us. 02. Brief facts of the case shows that the only grievance in the appeal is that relief claimed by the assessee was not allowed to the assessee as Page | 2 ITA No. 216/Mum/2024 Janani Ravi Ramaswamy; A.Y. 2019-20 the proof of filing of Form no.67 was not available before the due date under Section 139(1) of the Act. 03. Brief facts of the case shows that assessee is an individual filed his return of income on 29 th August, 2019, declaring total income of ₹39,08,460/-. A letter has been received from the assessee that appeal involved was originally filed before ITAT Chennai Bench in ITA no.83/Chny/2024 on the identical matter has been decided by order dated 16 th April, 2024, and therefore, the appeal may be treated as withdrawn. Accordingly, the appeal of the assessee is dismissed as withdrawn. 04. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 09.07. 2024. Sd/- (PRAS HANT M AHAR ISHI) (ACC OUNTANT MEMB ER) Mumbai, Dated: 09.07. 2024 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai