BOMBAY GASLIGHT STORES, VISAKHAPATNAM V. ADDL JCIT A-13, MUMBAI

ITA 53/VIZ/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3270 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-03-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 14-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Section: 143(1)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.53/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2018-19) Bombay Gaslight Stores 10-1-27/A, Asilmetta Visakhapatnam [PAN : AAAAB0207B] Vs. Addl.JCIT A-13 Mumbai (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : None प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 21.03.2024 घोर्णध की तधरीख/Date of Pronouncement : 26.03.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], Mumbai vide DIN & Order No. ITBA/APL/S/250/2023-24/1058558370(1) dated 07.12.2023, arising out of order passed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’) dated 03.09.2019 for the Assessment Year (A.Y.) 2018-19 with some defects. The registry had issued defect memo to rectify the defects, but the assessee preferred fresh appeal vide 2 I.T.A. No.53/Viz/2024, A.Y.2018-19 Bombay Gaslight Stores,Visakhapatnam I.T.A.No.55/Viz/2024. Therefore this appeal is nothing but duplication of the same appeal. Hence, this appeal is dismissed as infructuous. 2. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 26 th March, 2024. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 26.03.2024 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– M/s Bombay Gaslight Stores, 10-1-27/A, Asilmetta, Visakhapatnam 2. रधजस्व/The Revenue –The Addl. JCIT A-13, Office of the Commissioner of Income Tax, Appeal, Mumbai, Maharashtra 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam