NAVDURGA ADVISORY PVT LTD, NAGPUR V. The Asst. Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 251/NAG/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4897 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 26-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.247/Nag./2023 (Assessment Year : 2011–12) ITA no.248/Nag./2023 (Assessment Year : 2012–13) ITA no.249/Nag./2023 (Assessment Year : 2013–14) ITA no.250/Nag./2023 (Assessment Year : 2014–15) ITA no.251/Nag./2023 (Assessment Year : 2015–16) ITA no.255/Nag./2023 (Assessment Year : 2016–17) ITA no.257/Nag./2023 (Assessment Year : 2017–18) Navdurga Advisory Pvt. Ltd. 103, Mangalam Icon, Cement Road 186, Shivaji Nagar, Nagpur 440 010 PAN – AACCN9619D ................ Appellant v/s Asstt. Commissioner of Income Tax Central Circle–1(3), Nagpur ................ Respondent Assessee by : Shri Rajesh Loya Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 08/08/2024 Date of Order – 14/08/2024 O R D E R PER BENCH When these appeals were taken up for hearing, the learned A.R. submitted that the assessee had filed appeals in electronic mode as well as filed appeals physically also as a measure of abundant caution. Upon perusal of the submissions of the learned A.R. for the assessee, we find that the filing of appeals have taken twice i.e., one by physical mode and another by on– line mode. With the acquiescence of both the Counsels, we dismiss all the Navdurga Advisory Pvt. Ltd. Page | 2 appeals filed physically being infructuous without delving upon the issues on merits. 3. In the result, all the seven appeals filed by the assessee are dismissed in limine. Order pronounced in the open Court on 14/08/2024 Sd/- A.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 14/08/2024 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur Navdurga Advisory Pvt. Ltd. Page | 3 Date Initial 1. Dictated on 12.06.2024 Sr.PS 2. Draft placed before author 13.06.2024 Sr.PS 3. Draft proposed & placed before the second member – – JM/AM 4. Draft discussed / approved by Second Member – – JM/AM 5. Approved Draft comes to the Sr.PS/PS 14.06.2024 Sr.PS 6. Date of pronouncement 14.06.2024 Sr.PS 7. File sent to the Bench Clerk 14.06.2024 Sr.PS 8. Date on which file goes to the Head Clerk 9. Date of dispatch of Order