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Facts
The assessee, O. P. Jindal Foundation, filed two appeals against CIT(A) orders related to Intimation Orders passed under Section 143(1) for AY 2018-2019 and 2019-2020. During the hearing, the assessee's representative submitted that these were duplicate appeals of already filed and numbered appeals (ITA No.6374/Mum/2025 and ITA No.6375/Mum/2025), and the Departmental Representative did not object to this submission.
Held
The Income Tax Appellate Tribunal accepted the submission that the present appeals were inadvertently registered duplicates. Consequently, ITA No.6458/MUM/2025 and ITA No.6457/MUM/2025 were dismissed as duplicate appeals. The original appeals were noted to be adjourned to 21/01/2026.
Key Issues
Whether appeals that are inadvertently registered as duplicates of existing appeals should be dismissed by the tribunal.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Appearance For the Appellant/Assessee : Ms. Vinita Shah For the Respondent/Department : Shri Vikas Chandra Date Conclusion of hearing : 09.12.2025 Pronouncement of order : 12.12.2025
O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. These are two appeals preferred by the same Assessee which were listed along with (Assessment Year 2018- 2019) and (Assessment Year 2019-2020).
Assessee against the Order, dated 18/08/2025, passed by the Additional/Joint Commissioner of Income (Appeals) – 2, Gurugram [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Intimation Order, dated 26/09/2019, passed under Section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2018-2019.
Assessment Year 2018-2019 & 2019-2020 has been by the Assessee against the Order, dated 29/08/2025, passed by the Learned CIT(A) dismissing the appeal against the Intimation Order, dated 22/12/2016, passed under Section 143(1) of the Act for the Assessment Year 2019-2020.
When the appeals were taken up, the Learned Authorized Representative for the Assessee at the outset submitted that the present appeals were duplicate appeals. It was explained that the appeals sets pertaining to original appeals [i.e., and (Assessment Year 2019-2020)] filed by the Assessee were inadvertently registered and numbered as separate appeals and therefore, the present appeals could be dismissed as being duplicate appeals. The Learned Departmental Representative did not raise any objections to the aforesaid submissions. Therefore, in view of the aforesaid statement/submissions made by the Learned Authorised Representative for the Assessee (Assessment Year 2018-2019) and (Assessment Year 2019-2020) are dismissed as being duplicate appeals.
The original appeals [i.e., (Assessment Year 2018-2019) and (Assessment Year 2019- 2020)] stand adjourned to 21/01/2026 by way of separate order passed in the said appeals.
In result, both the appeals are dismissed.