AIX Connect Private Limited Vs ACIT (ITAT Delhi)
In the case of AIX Connect Private Limited vs ACIT (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) addressed an issue where two duplicate appeal numbers were allotted for the assessment year (AY) 2020-21. The assessee, AIX Connect Pvt Ltd, had been assigned two appeal numbers, ITA No. 4547/Del/2024 and ITA No. 4523/Del/2024, for the same assessment year, resulting in a duplication of appeals. Upon realizing this, the counsel for the assessee submitted a letter on October 15, 2024, requesting the withdrawal of one of the duplicate appeals, specifically ITA No. 4547/Del/2024.
The ITAT, after considering the submission made by the counsel, allowed the withdrawal of ITA No. 4547/Del/2024, which was deemed to be the duplicate appeal. As a result, the tribunal dismissed the appeal as withdrawn, thereby resolving the issue of the duplicate appeal numbers. The order was pronounced in open court on November 19, 2024. This decision highlights the importance of addressing procedural issues such as duplicate appeals to streamline the legal process and ensure the efficient handling of cases.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is preferred by the Assessee against the final assessment order dated 11.05.2023 passed u/s 92CA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Dy. Commissioner of Income Tax, TP 1(1)(1), Bangalore (hereinafter referred to as the Ld. AO) for AY 2020-21.
