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M/s. Choudhari Construction Co. vs. Asst. Commissioner of Income Tax

Case No: ITA No. 4079/Mum/2023
Court: Income Tax Appellate Tribunal, Mumbai "C" Bench
Date: 9/19/2024

Parties Involved

appellantM/s. Choudhari Construction Co.
respondentAsst. Commissioner of Income Tax

Facts Summary

The assessee, M/s. Choudhari Construction Co., has filed an appeal challenging the order dated 11-09-2023 passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi. The appeal relates to the Assessment Year 2014-15. The assessee had filed the appeal in both electronic and physical modes, and both were registered by the Registry. The learned counsel for the assessee submitted that another appeal numbered as ITA No. 4160/Mum/2023 had already been heard by the Bench on 20th August, 2024. Consequently, the learned counsel for the assessee submitted that the present appeal, being a duplicate, shall become infructuous.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal filed for the second time shall become infructuous.

Judgment Outcome

Decided in favour of Assessee.

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