SANT NAMDEO NAGARI SAHKARI PAT SANSTHA MARYADIT HINGOLI,HINGOLI vs. ITO WARD HINGOLI, HINGOLI

PDF · subscribers
ITA 99/PUN/2026Status: DisposedITAT Pune29 July 2026AY 2017-182 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 considered the submission of the assessee's counsel. The appeal was dismissed as it was a duplicate filing and therefore infructuous.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee's counsel submitted that the present appeal was filed inadvertently in duplicate and requested its dismissal.

What were the issues?

Whether a duplicate appeal filed inadvertently can be dismissed as infructuous.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA

For Respondent: Shri Pawan Bharti

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 30-06-2025 of the Ld. ADDL/JCIT(A)-2, Surat, u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2017-18.

2.

At the outset, the Ld.Counsel for the assessee submitted that the present appeal has been filed inadvertently in duplicate and, therefore, requested for dismissal of the same being infructuous.

3.

The Ld. DR had no objection to the above request of the Ld.AR.

2 ITA No. 99/PUN/2026 4. Heard both the parties and considering the limited prayer raised by the Ld.Counsel on behalf of the assessee, the present appeal filed by the assessee, being a duplicate appeal, is dismissed as infructuous.

5.

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

Order pronounced in the open Court on 29-07-2026

Sd/- Sd/- (RAMA KANTA PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे/Pune; Tadepalli Naga Digitally signed by Tadepalli दिन ांक/Dated : 29-07-2026 Naga Murali Mohan Murali Mohan Date: 2026.07.30 11:43:38 +05'30' TNMM

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

Recent GST High Court judgments

Search GST case law →