Bajaj Hindusthan Sugar Limited Vs Deputy Director of Income-Tax (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has dismissed an appeal filed by Bajaj Hindusthan Sugar Limited for the Assessment Year 2023-24. The appeal, which challenged an order from the Commissioner of Income-tax (Appeals), was dismissed as withdrawn by the assessee, citing it as a duplicate filing.
The impugned order stemmed from a processing order by the Centralized Processing Centre (CPC), Bengaluru, under Section 143(1) of the Income-tax Act, 1961, dated January 9, 2024. The primary issue in the appeal was the disallowance of delayed payment of employees’ contribution to Provident Fund.
During the hearing, no representative was present on behalf of Bajaj Hindusthan Sugar Limited, and no adjournment application was filed. The Tribunal proceeded to dispose of the appeal ex parte after hearing the Departmental Representative.
It was revealed that the assessee had submitted a letter dated July 10, 2025, requesting the withdrawal of the appeal. The letter clarified that the appeal (ITA 920/MUM/2025) was erroneously e-filed twice on the ITAT portal. The company stated that its original appeal (ITA 814/MUM/2025) for the same assessment year and with identical grounds had already been disposed of by the Honourable Bench on April 23, 2025.
