SHAHID CHAUDHARY,GHAZIABAD vs. INCOME TAX OFFICER WARD 2(2)(3), GHAZIABAD

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ITA 2738/DEL/2025Status: DisposedITAT Delhi17 July 2025AY 2022-23Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not want to press the appeal as it was a duplicate. Consequently, the Tribunal dismissed the appeal as not pressed.

What were the facts?

The assessee filed an appeal for Assessment Year 2022-23 against an order in proceedings under Section 147 of the Income Tax Act, 1961. The assessee's counsel submitted that the appeal was a duplicate and did not wish to press it.

What were the issues?

Whether the appeal should be dismissed as not pressed due to it being a duplicate filing.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 17.07.2025Pronounced: 17.07.2025

Asstt. Year : 2022-23 Shahid Chaudhary, Vs Income Tax Officer, S/o Abdul Rasheed Bhojpur Sawan Ward-2(2)(3), Photostate, Bhojpur Modinagar, Ghaziabad Ghaziabad-245304 (APPELLANT) (RESPONDENT) PAN No. AHNPC3840L Assessee by: Sh. Rajiv Kumar Bagga, AR Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 17.07.2025 Date of Pronouncement: 17.07.2025 ORDER This assessee’s appeal for Assessment Year 2022-23, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070295584(1) dated 12.11.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits at the outset that the assessee does not want to press the instant appeal being a “duplicate” file in the name of it’s trustee Sh. Shahid Chaudhary. The Revenue is equally fair in not disputing the aforesaid facts.

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