M/S JITENDRA BAROLA HUF, CHENNAI V. ITO NON CORP WARD 4 (2), CHENNAI

ITA 510/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6713 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.510/CHNY/2018 ( [ [ / ASSESSMENT YEAR: 2014-15) M/S. JITENDRA BAROLA HUF, NO.228/124, SHOP NO.20, 1 ST FLOOR,AADINATH COMPLEX, NSC BOSE ROAD, SOWCARPET, CHENNAI 600 079. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 4(2), CHENNAI. PAN: AADHJ3264Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI SRIDHAR DORA, JCIT /DATE OF HEARING : 28.02.2019 /DATE OF PRONOUNCEMENT : 28.02.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI, DATED 23.10.2017 IN ITA.NO.136/CIT(A)-5/2016-17 FOR THE ASSESSMENT YEAR 2014-15 PASSED U/S.143(3) OF THE ACT. 2 ITA NO.510/CHNY /2018 2. AT THE OUTSET, IT WAS OBSERVED THAT THE LD.AR HAD SUBMITTED A LETTER DATED 26.02.2019 STATING THAT THE ASSESSEES APPEAL HAS BEEN ALREADY HEARD IN ITA NO.2990/CHNY/2017 AND THIS APPEAL IS DUPLICATE OF THE APPEAL THAT WAS ALREADY HEARD. THE EXTRACT OF THE LETTER DATED 26.02.2019 IS REPRODUCED HEREIN BELOW FOR REFERENCE: WE ACKNOWLEDGE THE RECEIPT OF THE AFORESAID LETTER 3) ABOVE WHEREIN YOUR GOODELF HAVE FIXED THE DATE OF HEARING AS 28-02-2019. IN THIS REGARD, WE CLARIFY THAT HEARING FOR THE ABOVE ASSESSEE HAS BEEN ALREADY HEARD BY THE HON'BLE ITAT B BENCH ON 29-1-2019 ITSELF VIDE OUR ITA NO. 2990/CHNY/2017 FOR I.T. ASSESSMENT YEAR 2014-2015. IT LOOKS THAT THERE HAS BEEN SOME DUPLICATION WITH REGARD TO SAME APPEAL WHICH HAS BEEN AGAIN NUMBERED AS ITA 510/CHNY/2018 AND POSTED FOR HEAING ON 28-02-2019. WE CLARIFY THAT THE HEARING FOR THE ABOVE APPEAL IS ALREADY HEARD ON 29-1-2019. KINDLY LOOK LOOK INTO THE ABOVE MATTER FOR NECESSARY ACTION AT YOUR END. THIS IS FOR YOUR KIND INFORMATION AND RECORDS. THANKING YOU, TRULY YOURS, SD/- FOR U. DEEPAK & CO., CHARTERED ACCOUNTANTS 3 ITA NO.510/CHNY /2018 3. THE LD.DR DID NOT RAISE ANY OBJECTION FOR WITHDRAWING THE DUPLICATE APPEAL FILED BY THE ASSESSEE. 4. THEREFORE WE HEREBY DISMISS THE APPEAL AS IT IS A DUPLICATE APPEAL INADVERTENTLY FILED BY THE ASSESSEE. THE ASSESSEE HAS ALSO SUBMITTED THAT THE ORIGINAL APPEAL HAS BEEN ALREADY HEARD BY THE TRIBUNAL IN ITA NO.2990/CHNY/2017. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 28 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- ( . ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, /DATED 28 TH FEBRUARY, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF