NAGARAMA MANOHAR TENNETI, Vizianagaram V. ITO,WARD-2,VIJAYANAGARAM, Vizianagaram

ITA 64/VIZ/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7759 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 31-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 01-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: MISTAKE

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.64/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Nagarama Manohar Tenneti Door No.4/112, Dwaraka Nagar Babu Metta, Vizianagaram [PAN : AFBPT7442P] Vs. Income Tax Officer Ward-2 Vizianagaram (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 : 01.04.2024 घोर्णध की तधरीख/Date of Pronouncement : 19.04.2024 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)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1058488059(1) dated 05.12.2023. 2. At the outset, the assessee filed a petition for withdrawal of the appeal filed in I.T.A.No.64/Viz/2024, submitting that the assessee filed the appeal before ITAT, Delhi Bench by mistake and hence, filed a fresh appeal in I.T.A.No.33/Viz/2024 before the Visakhapatnam Bench on the 2 I.T.A. No.64/Viz/2024, A.Y.2017-18 Nagarama Manohar Tenneti,Vizianagaram same day as it was the last day to file the appeal. The assessee, requested the ITAT Delhi Bench to cancel the appeal filed before them by mistake vide email dated 02.02.2024. Meanwhile, the ITAT, Delhi Bench has transferred the appeal No.64/Viz/2024 to Visakhapatnam Bench as it belongs to Visakhapatnam jurisdiction, resulting in duplication of the appeal filed. Hence, the assessee pleaded for withdrawal of appeal in I.T.A.No.64/Viz/2024. 3. I have gone through the petition filed by the assessee for withdrawal of appeal. I find that the appeal of the assessee is posted for hearing before this Tribunal in I.T.A. No.33/Viz/2024 and hence the appeal filed online before the Delhi Bench by the assessee by mistake and transferred to Visakhapatnam in I.T.A.No.64/Viz/2024 by the Delhi Bench is dismissed as withdrawn due to duplication of the appeal filed. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 19 th April, 2024. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 19.04.2024 L.Rama, SPS 3 I.T.A. No.64/Viz/2024, A.Y.2017-18 Nagarama Manohar Tenneti,Vizianagaram आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Shri Nagarama Manohar Tenneti, Door No.4/112, Dwaraka Nagar, Babu Metta, Vizianagaram 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-2, Income Tax Office, Koppu Guarana Building, Siddartha Nagar, Vizianagaram 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