Buckman Laboratories (India) P. Ltd. Vs DCIT (ITAT Chennai)
Income Tax Appellate Tribunal (ITAT) Chennai has dismissed a duplicate appeal filed by Buckman Laboratories (India) P. Ltd. for the Assessment Year (AY) 2018-19. The appeal arose from an order issued by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 22-07-2024, following an assessment by the Assessing Officer (AO) under Section 143(3) read with Section 144B of the Income Tax Act on 22-04-2021. The ITAT found that the assessee had inadvertently filed the same appeal twice—once online and once in physical form, leading the registry to consider them as separate cases.
During the hearing, the Authorized Representative (AR) for the assessee appeared virtually and confirmed that this was a duplicate filing. The Revenue Department raised no objections to the dismissal. Based on this, the ITAT ruled to dismiss the duplicate appeal. The decision was pronounced in open court on 10th December 2024.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-07-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 144B of the Act on 22-04-2021.
