GARTNER IRELAND LIMITED,IRELAND vs. ACIT( IT), CIRCLE - 2(3)(2),, MUMBAI
Income Tax Appellate Tribunal, MUMBAI “I” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAILAssessment Year : 2023-24
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
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 [ITA No. 6674/MUM/2025] 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 [ITA No. 6674/MUM/2025] 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.”
It was requested that the present appeal being a duplicate appeal may be allowed to be withdrawn as infructuous.
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4. The Ld. DR has been heard, who has not raised any specific objection, where the appeal is allowed to be withdrawn.
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.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 12-12-2025 [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 12-12-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.