ITO, WARD-7(1), HYDERABAD vs. MOIZ MOHAMMED, HYDERABAD

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad �ी रिवश सूद,�ाियक सद� एवं �ी मधुसूदन साविड़या लेखा सद� सम� | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1980 /Hyd/2025 (िनधा�रण वष�/Assessment Year: 2017-18) ITO Vs. Shri Moiz Mohammed, Ward 7(1) Hyderabad Hyderabad PAN:ARBPV2803J (Appellant) (Respondent) राज� व �ारा/Revenue by: Shri Mohan Babu, Sr. AR िनधा�रती �ारा/Assessee by: Assessee सुनवाई की तारीख/Date of hearing: 09/07/2026 घोषणा की तारीख/Pronouncement: 15/07/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by the Revenue feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) dated 19.08.2025 for the A.Y. 2017-18. 2. At the outset, we observe that the Registry has pointed out that the Revenue has already filed an appeal in ITA No. 1770/Hyd/2025 before the Tribunal against the same impugned order passed by the Ld. CIT(A) in the case of Shri Moiz Mohammed for Assessment Year 2017-18 dated 19.08.2025. The Registry has further noted that the present appeal has also been filed against the very same impugned

2 order of the Ld. CIT(A). Thus, there is duplication in filing of appeals by the Revenue against the same appellate order. Accordingly, the Registry has placed the matter before the Bench for appropriate orders. 3. During the course of hearing, the Learned Departmental Representative did not dispute the factual position recorded by the Registry and fairly submitted that the present appeal has been filed against the same impugned order against which ITA No. 1770/Hyd/2025 is already pending before the Tribunal. 4. Having considered the submissions and perused the record, we find that two separate appeals cannot be maintained against the same impugned order. Since the Revenue has already preferred an appeal against the order dated 19.08.2025 of the Ld. CIT(A) in ITA No. 1770/Hyd/2025, the present appeal is merely a duplicate appeal and is not maintainable. Accordingly, accepting the noting made by the Registry, we dismiss the present appeal as a duplicate appeal, leaving it open to the Revenue to pursue its remedy in ITA No. 1770/Hyd/2025 filed against the same impugned order. 5. In the result, the appeal filed by the Revenue is dismissed as a duplicate appeal. Order pronounced in the Open Court on 15th July, 2026. Sd/- Sd/- (RAVISH SOOD) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, dated 15th July, 2026. Vinodan/sps

Copy to:

S.No Addresses 1 Income Tax Officer Ward 7(1) Room No.806, 6th Floor, Signature Towers, Kondapur, Hyderabad 500084 2 Shri Moiz Mohammed, H.No.11-2-1001 Habeeb Nagar, Mallapally, Hyderabad 500004 3 Pr. CIT, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File

By Order

TUMMALACHARLA Digitally signed by TUMMALACHARLA LAKSHMI NARAYANA DN: cn=TUMMALACHARLA LAKSHMI LAKSHMI NARAYANA, c=IN, o=INCOME TAX APPELLATE TRIBUNAL, ou=INCOME TAX NARAYANA APPELLATE TRIBUNAL, CHENNAI BENCH Date: 2026.07.15 12:17:45 +05'30'