R R CONSTRUCTIONS AND INFRASTRUCTURE INDIA PRIVATE LIMITED, HYDERABAD V. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3), PUNE

ITA 874/CHNY/2023

AI Insights

The case involved M/s. R.R. Constructions and Infrastructure India Pvt. Limited, which had filed an appeal with the Income Tax Appellate Tribunal in Chennai regarding the assessment year 2016-17. However, the assessee realized that the appropriate jurisdiction for their appeal was Pune, not Chennai. Consequently, they filed a new appeal in Pune and submitted a request to withdraw the appeal filed in Chennai. The Tribunal in Chennai acknowledged the jurisdictional error and allowed the withdrawal of the appeal without any objections from the Revenue.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134379 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 28-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.874/Chny/2023 (िनधा)रण वष) / As sessment Year: 2016-17) M/s. R.R. Constructions and Infrastructure India Pvt. Limited No.1, Dorai Arasan Street, Saligramam, Chennai-600 093. बनाम / V s . ACIT Central Circle-1(3), Pune. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AD C R -6 735- R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld.DR सुनवाईकीतारीख/Date of Hearing : 21-09-2023 घोषणाकीतारीख /Date of Pronouncement : 21-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, the registry placed on record assessee’s letter dated 05-09-2023. In the said letter, it has been submitted that this appeal has wrongly been filed before Chennai Benches and fresh appeal has been filed before Pune Benches having jurisdiction over the matter. Accordingly, the assessee seeks withdrawal of this appeal. The Revenue 2 ITA No.874/Chny/2023 did not raise any objection. Considering the same, the appeal stands dismissed as withdrawn. Order pronounced on 21 st September, 2023. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated : 21-09-2023 DS आदेशकीAितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF