GARTNER IRELAND LIMITED,IRELAND vs. ACIT( IT), CIRCLE - 2(3)(2),, MUMBAI

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ITA 6674/MUM/2025Status: DisposedITAT Mumbai12 December 2025AY 2023-24Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)2 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 heard both parties and considered the assessee's prayer. The Tribunal allowed the withdrawal of the duplicate appeal.

What were the facts?

The assessee filed an appeal against the AO's order, which was a duplicate appeal due to technical glitches on the ITAT e-filing portal. The assessee requested to withdraw the first filed appeal and proceed with the second one.

What were the issues?

Whether the assessee can withdraw a duplicate appeal filed due to technical errors on the ITAT e-filing portal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “I” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

Assessment Year : 2023-24 Gartner Ireland Limited, Asst. Commissioner of 3rd Floor, Two Park Place, Income Tax-2(3)(2), Hatch Street, vs. Room No.610, 6th Floor, Dublin 2, Ireland. Kautilya Bhavan, C-41 to C-43, G Block, Correspondence address: Bandra Kurla Complex, First International Financial Bandra East, Centre, Level 2, Mumbai-400051. Plot No. C-54 & 55, G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN : AACCG2919B (Appellant) (Respondent) For Assessee : Shri Gaurav Chikhale For Revenue : Shri Satya Pal Kumar, CIT-DR Date of Hearing : 09-12-2025 Date of Pronouncement : 12-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by assessee against the order of the Assessing Officer (AO) passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 („the Act‟), consequent to the directions given by the Dispute Resolution Panel [DRP], pertaining to Assessment Year (AY) 2023-24.

2.

During the course of hearing, the Ld.AR submitted that the present appeal has been filed twice due to technical oversight. In this regard, the Ld.AR placed on record a request letter of the assessee for cancellation of the present appeal, filed on 17th October, 2025, which reads as under:

“The Company refers to the appeal filed by it for AY 2023-24 against the assessment order passed under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961 ('the Act') for the captioned year. in this regard, the Company submits that while attempting to file appeal on the e-filing portal of the Income-tax Appellate Tribunal ('ITAT'), the Company faced technical glitches on ITAT e-filing portal due to which the captioned appeal was processed without submission of complete set of documents and an appeal number [ ] was assigned. Consequently, the matter is scheduled for hearing on 09 December 2025 (copy of hearing notice email received by the Company is attached as Annexure 1). To ensure that the correct appeal as per the prescribed Standard Operating Procedures is filed, the Company filed a fresh appeal on 21 October 2025 by submitting all requisite documents both electronically as well as physically with your office on 21 October 2025 (e-filing acknowledgement as well as acknowledged copy of physically filed Form 36 is attached as Annexure 2). The said appeal was also processed and an appeal number [ITA No. 6711/MUM/2025] was assigned, scheduling the matter for hearing on the 09 December 2025 (copy of hearing notice email received by the Company is attached as Annexure 3). In view of multiplicity of appeals for the same year and in absence of facility on the e-filing portal of ITAT to cancel the incorrectly processed appeal due to technical glitch, the Company has been informed to file a letter requesting cancellation of first appeal [ ] processed erroneously. We therefore humbly request that the Hon'ble Tribunal cancel the earlier appeal filed on 17 October 2025, and consider the fresh appeal filed on 21 October 2025 as valid and for hearing of the matter. We sincerely regret any inconvenience caused due to these unforeseen technical difficulties and respectfully request that you kindly take the appeal filed on 21 October 2025 on record and acknowledge receipt of the same.”

3.

It was requested that the present appeal being a duplicate appeal may be allowed to be withdrawn as infructuous.

4.

The Ld. DR has been heard, who has not raised any specific objection, where the appeal is allowed to be withdrawn.

5.

Heard both the parties and considering the limited prayer raised on behalf of the assessee, the present appeal filed by the assessee, being a duplicate appeal, is allowed to be withdrawn.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 12-12-2025

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